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U.S. v. KUPFER

No. 13-2138.

792 F.3d 1226 (2015)

UNITED STATES of America, Plaintiff-Appellee, v. Elizabeth D. KUPFER, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

July 7, 2015.

Attorney(s) appearing for the Case

Todd A. Coberly , Santa Fe, NM, for Defendant-Appellant.

Tara C. Neda , Assistant United States Attorney ( Damon P. Martinez , United States Attorney, and Laura Fashing , Assistant United States Attorney, on the brief), Office of the United States Attorney, Albuquerque, NM, for Plaintiff-Appellee.

Before BRISCOE, Chief Judge, BALDOCK, and BACHARACH, Circuit Judges.

Ms. Elizabeth Kupfer and her husband jointly filed federal income taxes for 2004-2006, but failed to report over $790,000 in gross income. The government charged Ms. Kupfer with three counts of tax evasion, one for each tax year. See 26 U.S.C. § 7201. She admitted that she had failed to report a substantial...

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