Omene
United States v. Omene
Opinion
Lead Opinion
Sedwick, J.
ORDER
Appellee’s request for publication is granted. The Memorandum filed January 28, 1998, is redesignated as an authored opinion by Judge Sedwick.
OPINION
INTRODUCTION
Oghenerho Omene (“Omene”) raised suspicions at the Internal Revenue Service (“IRS”) office in Hayward, California, by filing, as a tax preparer, tax returns with unusual similarities. An IRS investigation resulted in the identification of 302 tax returns that appeared to be part of a scheme to file false returns. After his arrest, Omene admitted that he had filed a large number of tax returns while doing business as Ancient One and Rapid Return Service.
One month before trial, Omene moved, pursuant to Fed.R.Crim.P. 15, to take three depositions in Nigeria. The motion, which was renewed at trial, was denied. At trial the government called 16 witnesses and introduced hundreds of exhibits, including the 302 tax returns and numerous other documents linking Omene to the filing of false returns and the receipt of fraudulently obtained refunds. Near the conclusion of the government’s ease, counsel for Omene informed the court that his client’s intention to testify posed an ethical problem and asked to discuss the…