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U.S. v. RASTEGAR

Nos. 06-1634, 06-2605.

472 F.3d 1032 (2007)

UNITED STATES of America, Appellee, v. Abdolhossein RASTEGAR, also known as Cyrus Rastegar, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: January 8, 2007.

Attorney(s) appearing for the Case

Michael A. Gross, argued, St. Louis, MO, for appellant.

John James Ware, argued, Asst. U.S. Atty., St. Louis, MO, for appellee.

Abdolhossein Rastegar, St. Louis, MO, pro se.

Before SMITH, BOWMAN, and COLLOTON, Circuit Judges.

BOWMAN, Circuit Judge.

Following a bench trial, the District Court1 found Abdolhossein Rastegar guilty of using a social security number (SSN) obtained from the Social Security Administration (SSA) on the basis of false information to intentionally deceive the Internal Revenue Service (IRS). 42 U.S.C. § 408(a)(7)(A). Rastegar appeals, arguing that there was insufficient evidence to prove that he intended to deceive the IRS or that...

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