United States v. Steven Boitano

Steven Boitano appeals his jury convictions for three felony counts of making a false statement under penalty of perjury on personal income tax returns in violation of 26 U.S.C. § 7206 (1). We have jurisdiction under 28 U.S.C. § 1291 and we reverse Boitano’s felony convictions.

BACKGROUND

During the period relevant to this appeal, Boitano was a partner in Boitano, Sargent & Lilly, an accounting firm. His responsibilities included preparing tax returns and representing clients during IRS audits, but Boitano did not file his own income tax returns for the years 1991 to 2007. The IRS undertook an examination in 1992/1993 and in 2004. Boitano still did not file any returns, and his case was referred to the IRS’s Special Enforcement Program.

In June 2009, Special Enforcement Program Agent Nick Connors requested a meeting with Boitano regarding his failure to file returns, for 2001 through 2007. Connors and Boitano ultimately met three times. During the third meeting, Boitano handed Connors income tax returns for 2001, 2002, and 2003. The returns were signed under penalty of perjury by Boita-no and his wife. Connors stamped the first page of the returns “Internal Revenue…