United States v. James L. Cochrane

James L. Cochrane appeals his conviction on two counts of making and subscribing a false tax return in violation of 26 U.S.C. § 7206 (1), and twenty-three counts of aiding and assisting the preparation of false tax returns, in violation of 26 U.S.C. § 7206 (2). The district court had jurisdiction under 18 U.S.C. § 3231 , and this Court has jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm.

I

First, we consider whether the district court erred in denying Cochrane’s motion for a new trial on the ground of ineffective assistance of counsel. Cochrane argues that he was denied effective assistance of counsel during the proceedings below because (1) the court-appointed attorney assigned to assist his pro se representation failed to exercise care and skill in assisting him; (2) the retained attorney who conducted the trial failed to present to the jury the theories and authorities upon which Cochrane relied in forming his beliefs regarding the tax laws; and (3) the reappointed attorney who represented him throughout the post-trial proceedings failed to present his new trial motion properly. We review the district court’s denial of a new trial motion for abuse of discretion. United…