United States v. Eric K. Dorotich

Dorotich appeals from his conviction for making false claims against the government, 18 U.S.C. § 287 , and for mail fraud, 18 U.S.C. § 1341 . The district court had jurisdiction pursuant to 18 U.S.C. § 3231 , and we have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . We affirm.

I

Dorotich, an inmate at the Oahu Community Correctional Facility, filed tax returns in 1982 and 1984. The returns stated that Dorotich was a head of household, with minor children living at home, and that he was self-employed. They further indicated that Dorotich was the operator of a general store and that he claimed deductions for the cost of goods sold, advertising expenses, bad debts, and legal and professional services. On the basis of his operation of the store, Dorotich claimed and received a tax refund.

Dorotich’s 1982 return was prepared for him by Williams, a fellow inmate and former accountant. The 1984 return was pre pared by another inmate, Spurgeon, who relied in large part upon the 1982 return. Spurgeon testified that he had a community college education and had filled out “literally hundreds” of inmate tax returns, although he did not have any formal training in tax…