Second Circuit – Conspiracy jury instruction: United States v. Jimenez

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United States Court of Appeals for the Second Circuit

Conspiracy jury instruction

Withdrawal – Tax fraud

United States v. Jimenez

22-2090

Judges Walker, Chin, and Nathan

Background: The defendant was convicted of conspiracy to defraud the United States with respect to tax-return claims, conspiracy to commit wire fraud, aggravated identity theft, and money laundering. On appeal, he argues that the jury instruction regarding withdrawal from a conspiracy was erroneous and that the evidence was insufficient to support his conviction.

Ruling: The Second Circuit affirmed. The court held that the jury instruction regarding withdrawal from a conspiracy was a correct statement of the law, despite its slightly different phrasing. The instruction noted that a defendant must not take any subsequent steps to promote the conspiracy, nor receive additional benefits from the conspiracy. With regard to the conviction’s sufficiency, the court noted that the government produced testimony from the defendant’s ex-employee and ex-wife regarding his role as the leader and organizer of the tax fraud and identity theft scheme, including how he instructed her to add false dependents on tax returns and his purchase of stolen identities to generate false dependents.

Craig A. Wenner, of Boies Schiller Flexner, for the defendant-appellant; Daniel G. Nessim, assistant U.S. attorney, for the appellee.

Oral argument audio