United States v. Wright
United States Court of Appeals for the Fifth Circuit
211 F.3d 233 (2000)
- Written by Sara Rhee, JD
Facts
Franklin Wright (defendant) owed the Internal Revenue Service (IRS) for tax deficiencies. Franklin’s attorney and tax preparer, Robert Barger (defendant), arranged for Franklin to pay off his deficiencies in monthly installments pursuant to an Offer in Compromise. Around this time, Franklin’s wife, Annette (defendant), sought to sell her house and purchase a new home. Due to Franklin’s tax issues, Annette was unable to secure financing. Annette arranged for her friend, Caroline Haggard, to purchase a house in Haggard’s name. Barger subsequently amended the Offer in Compromise to state that the Wrights had sold their home, but he failed to report the new home. The Wrights and Barger were convicted for conspiracy to defraud, in violation of 18 U.S.C. § 371. The Wrights and Barger appealed.
Rule of Law
Issue
Holding and Reasoning (Higginbotham, J.)
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