United States v. John Palma

BYE, Circuit Judge.

A jury convicted John Palma of conspiracy to defraud the United States in violation of 18 U.S.C. § 371, two counts of social security fraud in violation of 42 U.S.C. § 408(a)(4), and two counts of making a false statement to the United States in violation of 18 U.S.C. § 1001(a)(2). Pal-ma appeals contending the prosecutor made an improper statement during closing argument which invoked the jurors’ status as taxpayers. Although we agree the comments were improper, we conclude the error was harmless and therefore affirm the judgment of conviction.

I

This case arises from an…