United States v. Rozin

OPINION

ROGERS, Circuit Judge.

Taxpayer Rozin, along with others, took business and individual tax deductions for the cost of so-called “Loss of Income” insurance policies, although the insurance aspect of the policies was questionable and the policies allegedly permitted Rozin to get back or maintain control of the premium funds. Rozin was convicted on three counts of tax-related crimes: subscribing a false tax return under 26 U.S.C. § 7206(1); attempting to evade taxes under 26 U.S.C. § 7201; and conspiracy to defraud the Government under 18 U.S.C. § 371. These convictions must be upheld…