STATE v. EYRE

No. 20050664.

179 P.3d 792 (2008)

2008 UT 16

STATE of Utah, Plaintiff and Appellee, v. Kevan Cliff EYRE, Defendant and Appellant.

Supreme Court of Utah.

Rehearing Denied February 22, 2008.


Attorney(s) appearing for the Case

Mark L. Shurtleff, Att'y Gen., Mark W. Baer, Jeffrey S. Gray, Asst. Att'ys Gen., Salt Lake City, for plaintiff.

Lori J. Seppi, Salt Lake City, for defendant.


AMENDED OPINION

DURRANT, Justice:

INTRODUCTION

¶ 1 Defendant Kevan Eyre appeals his convictions on six counts of felony tax evasion. Eyre argues that the State presented insufficient evidence to support a conviction for tax evasion by failing to prove the existence of a tax deficiency, which Eyre asserts is a necessary element of the offense of tax evasion. Eyre also argues that his trial counsel provided

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