UNITED STATES V. BROWN
548 F.2d 1194 (1977)
NATURE OF THE CASE: Brown (D) appealed his conviction of counseling, procuring, and
advising in the preparation and presentation of fraudulent and false income tax returns for
others in violation of 26 U.S.C.S. 7206(2).
FACTS: Brown (D) was charged with preparing false Income Tax returns. The Government's
evidence included the testimony of IRS agent Peacock that between 90 and 95% of the returns
prepared by D, which Peacock audited contained overstated itemized deductions. The testimony
was offered for the sole purpose of proving the willfulness of D's actions. It was apparent,
however, that Peacock's belief that D's actions were willful could not have been based
solely on the returns themselves. The record indicates that she arrived at that belief
through conversations with taxpayers on whose behalf the returns were prepared. D argued
that her conclusions were formulated from out of court statements of taxpayers whose returns
the agent had examined. D was convicted and appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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