United States v. James L. Cochrane

James L. Cochrane appeals his conviction on two counts of making and subscribing a false tax return in violation of 26 U.S.C. § 7206(1), and twenty-three counts of aiding and assisting the preparation of false tax returns, in violation of 26 U.S.C. § 7206(2). The district court had jurisdiction under 18 U.S.C. § 3231, and this Court has jurisdiction pursuant to 28 U.S.C. § 1291. We affirm.

I

First, we consider whether the district court erred in denying Cochrane’s motion for a new trial on the ground of ineffective assistance of counsel. Cochrane argues that he was denied effective assistance…