Larkin

ORDER DENYING DEFENDANT’S MOTION FOR JUDGMENT OF ACQUITTAL

Defendant Josiah Larkin moves for a judgment of acquittal on one charge of conspiring to file false claims. Dkt. No. 286. Argument on the matter was heard on December 16, 2016. Having considered the arguments of the parties and the papers submitted, the Court hereby DENIES defendant’s motion.

BACKGROUND

Defendant was charged with one count of conspiracy to file false claims against the United States, in violation of 18 U.S.C. § 286 , and thirty-one counts of making false, fictitious, or fraudulent claims against the United States, in violation of 18 *1093 U.S.C. § 287 , based on his filing of federal income tax returns that falsely claimed education expenses under the American Opportunity Tax Credit (AOTC). 1 Dkt. No. 1. As alleged in the indictment,

Id. ¶ 1 .

Count One of the indictment charged that defendant Larkin and his four co-defendant employees at his tax preparation firm, from November 2012 through August 2013, “agreed, combined, and conspired to defraud the United States by obtaining, and aiding others to obtain, the payment and allowance of false, fictitious, and fraudulent claims.” Id. ¶ 8 . The indictment…