Alexander

MEMORANDUM **

Stephen J. Alexander appeals his jury conviction for willful subscription to a false tax return, in violation of 26 U.S.C. § 7206 (1). We affirm. Because the parties are familiar with the factual and procedural history of the case, we will not recount it here.

I

There is sufficient evidence to support a conviction if, viewing the evidence in the light most favorable to the government, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt. Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781 , 61 L.Ed.2d 560 (1979). In reviewing the record for sufficiency of the evidence, we must view the evidence and inferences to be drawn from it in the light most favorable to the government. Id.

Alexander claims the government presented insufficient evidence that the omission of a $200,000 commission from his 1997 tax return was willful. However, there was sufficient evidence from which the jury could infer intent. Alexander was sophisticated in tax matters, having earned a law degree and a Masters in Business Administration. He was not only licensed to practice law, but was also licensed as a real estate broker. The tax…