Criminal – Evasion of federal fuel excise taxes

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Where a defendant has appealed his conviction for evading federal fuel excise taxes, conspiring with his employer to do so and providing a false statement leading to a fraudulent tax return, we hold that the appeal must be rejected because the evidence presented to the jury was sufficient to support its findings (1) that the defendant was liable for the taxes underlying his conviction and (2) that he willfully failed to pay them.

We also hold that the defendant’s sentence was proper.

Conviction and sentence affirmed.

United States v. Pesaturo (Lawyers Weekly No. 01-038-07) (27 pages) (Lipez, J.) (1st Circuit) Appealed from a judgment entered by O’Toole, J., in the U.S. District Court for the District of Massachusetts. William J. Cintolo, with whom Thomas R. Kiley and Nicholas A. Kenney were on brief, for the defendant-appellant; S. Robert Lyons, with whom Eileen O’Connor and Alan Hechtkopf were on brief, for the government (Docket No. 04-1285) (Feb. 16, 2007).