US v. Kottwitz, No. 08-13740

Reversal of Convictions for Defrauding the IRS

In US v. Kottwitz, No. 08-13740, on rehearing, the court reversed defendants' convictions for conspiracy to defraud the IRS where the district court was incorrect to deny defendants' accountant-reliance jury instruction because, even if it was not the only and not the most likely explanation of events leading to the guilty verdicts, an evidentiary basis existed for conviction that could have involved defendants, in fact, relying on the advice of their accountant.

As the court wrote:  "Defendants/Appellants have petitioned for rehearing. We have considered Defendants' arguments and the Government's reply. And we have looked at the record again. We stand by our decision, United States v. Kottwitz, 614 F.3d 1241 (11th Cir.2010), except on the issue of the accountant-reliance jury instruction for Count One."

Related Resources

Read the Eleventh Circuit's Decision in US v. Kottwitz, No. 08-13740