Wick

MEMORANDUM1

Michael Wick appeals his jury trial conviction and sentence for tax evasion and aiding the filing of a false return. We affirm.

The facts are well known to the parties and will be repeated here only as is necessary to explain our decision. The indict *275 ment charging Wick contained five counts. Counts 1, 2 and 3 charged violations of 26 U.S.C. § 7201 , willfully attempting to evade and defeat personal income taxes for tax years 1991, 1992 and 1993 respectively. Counts 4 and 5 of the indictment charged violations of 26 U.S.C. § 7206 (2), aiding and assisting in the preparation of a false tax return. These counts involved the FY 1991-92 and 1992-93 corporate returns of Wick’s closely held corporation, CTI. Following trial, the district court dismissed Count 4 relating to the corporate return for FY 1991-92, because there was no evidence that a person with the requisite authority signed that return.

II.

As to the conviction for Count 5, Wick argues the government failed to establish willful intent to defraud the IRS because CTI’s return was prepared by its accountant Schneider, whom, Wick argues, simply assumed that Wick’s personal expenses improperly paid by CTI…