United States v. Neil T. Nordbrock

Opinion by Judge LETTS

I. OVERVIEW

Neil T. Nordbroek’s (“Nordbrock”) failure to turn over requested tax returns or taxpayer information to the Internal Revenue Service (“IRS”) resulted in an IRS assessment of $75,000 against Nordbrock and a lifetime injunction prohibiting him from preparing tax returns for others. Nordbrock now appeals from the district court’s judgment for the Government on his claim for a refund of the small portion of the assessment which he actually paid and on the Government’s counterclaim for the balance of the assessment. Nordbrock also appeals from the lifetime injunction.

Nordbrock alleges four grounds for reversing the district court’s judgment. First, Nordbrock argues that the district court erred in instructing the jury that Nordbrock bore the burden of proving reasonable cause for his failure to produce the requested information, rather than that the Government bore the burden of proving that Nordbrock willfully refused production. Second, Nord-brock argues that there was insufficient evidence to support the jury’s verdict. Third, Nordbrock claims that the Government did not establish the essential prerequisites for a lifetime injunction against…