United States v. Michael Quiel

MEMORANDUM

Michael Quiel and Stephen Kerr appeal their convictions for willfully making and subscribing false tax returns, in violation of 26 U.S.C. § 7206 (1). Kerr also appeals his conviction for willfully failing to file foreign bank account reports (“FBARs”), in violation of 31 U.S.C. §§ 5314 , 5322(a) and 31 C.F.R. §§ 1010.350 , 1010.306(c)-(d). We affirm.

1. ‘We review de novo claims of insufficient evidence.” United States v. Chhun, 744 F.3d 1110, 1117 (9th Cir.), cert. denied, - U.S. -, 135 S.Ct. 131 , 190 L.Ed.2d 100 (2014). We will uphold a conviction if, “viewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.” Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781 , 61 L.Ed.2d 560 (1979). The question of whether Defendants willfully failed to report income and file FBARs is one of fact for the jury. See Rykoff v. United States, 40 F.3d 305, 307-08 (9th Cir.1994). The jury could have concluded that Kerr and Quiel knew they had a duty to report the income from their foreign accounts, because Christopher Rusch, their attorney and business partner,…