United States v. Richardson

MEMORANDUM *

David Richardson argues that his conviction on six of the seven counts charged in his second superseding indictment must be reversed for insufficient evidence. However, viewing the evidence in the light most favorable to the government, a rational jury could have found Richardson guilty beyond a reasonable doubt of each of these counts. See United States v. Ruiz, 462 F.3d 1082, 1088 (9th Cir.2006). A rational jury could have determined from the evidence presented that CCK Sports Foundation (CCK) and Everyone Can Play, Inc. (ECPI) did not make withholdings from any salaries or make any legitimate payments to the IRS. Therefore, a rational jury could have concluded that Richardson’s claims for a tax refund were “false, fictitious, or fraudulent.” 18 U.S.C. § 287 . A rational jury also could have determined that Richardson interfered with the administration of the internal revenue laws by complaining to Congress and the Taxpayer Advocate Service regarding payments to which he knew he was not entitled. See 26 U.S.C. § 7212 (a).

Richardson argues that the evidence presented at trial was insufficient to permit conviction because the government did not disprove the…