United States v. Daniel Lee Watson

Daniel Lee Watson appeals his conviction on nineteen counts of aiding and assisting the preparation of false income tax returns. We affirm.

A grand jury returned a twenty-count indictment against Watson, a certified public accountant, charging him with willfully aiding, assisting, and advising in the preparation of United States Individual Income Tax Returns, Forms 1040, and in the presentation of such forms to the Internal Revenue Service, knowing that the forms were false and fraudulent as to material matters, in violation of 26 U.S.C. § 7206(2) (1988).

Prior to trial, the District Court 1…