In United States v. English, 2016 U.S. Dist. LEXIS 54352 (ED 2016), the Court ruled on the Government's Motion in :imine involving, in part, FRE 404(b). A motion in limine is a pre-trial motion filed to address some matter, usually evidentiary, that is expected to arise during the trial and that may efficiently be handled prior to trial. I have stated the case name as United States v. English, which is the style of the key Order on Motion in Limine that I discuss here. The indictment, however, stated her name as Kimberly Brown-English. I don't know why the subsequent Order uses only English, but for convenience I refer to her as English here as did the Order rather than Brown-English.
First I will offer some background.
The relevant documents are:
- Docket Entries through 4/29/16, here.
- Indictment filed 10/9/14, here.
- Government's Motion in Limine, here.
- Defendant's Opposition to Government's Motion in Limine, here.
- Government's Reply to Defendant's Opposition to Government's Motion in Limine, here.
- Order on Government's Motion in Limine, here.
26 U.S. Code § 7214 - Offenses by officers and employees of the United StatesAccording to the indictment, English was an employee of the IRS. During the relevant period,
(a) Unlawful acts of revenue officers or agents. Any officer or employee of the United States acting in connection with any revenue law of the United States—
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(5) who knowingly makes opportunity for any person to defraud the United States, or
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(7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement, * * * *
shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.
her primary duty was to provide assistance to taxpayers throughout the United States that were under IRS examination by educating taxpayers on tax laws and helping them resolve IRS examination issues. To hold the position, defendant KIMBERLY BROWN-ENGLISH was required to complete training courses that included, among other topics, the Earned Income Credit, Child Tax Credits, claimed dependents, and filing status (e.g., status as Head of Household).