Tax Conviction Affirmed

U.S. v. Farr, -- F.3d --, 2012 WL 6554748 (10th Cir. 12/17/12) (Okla) - affirmance of conviction of willfully failing to pay a trust fund recovery penalty assessed by the IRS after Ms. Farr failed to fork over quarterly employment taxes owed by the medical clinic she managed. The COA rejects a number of challenges to admission of prior acts evidence under Rule 404(b), concluding that evidence of prior IRS penalties, the various incarnations of the medical clinic under different names and tax ID numbers, Farr's personal bankruptcy, her skimming of cash received by the clinic, and her access to undisclosed income were all relevant to show Farr's willful failure to pay the IRS penalty. There was sufficient evidence to support Farr's conviction, the district court did not err by refusing to dismiss the indictment for failure to properly charge the offense, and the COA declines to consider Farr's double jeopardy claim because it had previously done so in an interlocutory appeal challenging the district court's denial of her motion to dismiss.