No. 27037 (Aug. 7, 2008)
Opinion [pdf]
OPINION OF THE COURT BY NAKAMURA, J.
Defendant-Appellant John P. Souza (Souza) appeals his convictions for willfully filing false tax returns and for theft by deception of the tax refunds he received. At trial, Souza sought to introduce documentary evidence which he claimed would show that based on his good-faith understanding of the tax laws, he did not believe his tax returns were false. The Circuit Court of the First Circuit (circuit court) excluded the evidence on the grounds that Souza's tax theories were irrelevant and would confuse the jury. The circuit court concluded that Souza's tax theories were questions of law for a court to decide and not matters properly considered by the jury. We hold that the circuit court harmfully erred in excluding certain documentary evidence Souza offered to show his understanding of the tax laws because the evidence was admissible on the issues of whether Souza willfully filed false tax returns and obtained the refunds by deception. We reject Souza's claims that there was insufficient evidence to support his conviction and that the trial court should have sua sponte entered judgements of acquittal. Accordingly, we vacate Souza's convictions and remand the case for a new trial. [footnotes omitted]
Defendant-Appellant John P. Souza (Souza) appeals his convictions for willfully filing false tax returns and for theft by deception of the tax refunds he received. At trial, Souza sought to introduce documentary evidence which he claimed would show that based on his good-faith understanding of the tax laws, he did not believe his tax returns were false. The Circuit Court of the First Circuit (circuit court) excluded the evidence on the grounds that Souza's tax theories were irrelevant and would confuse the jury. The circuit court concluded that Souza's tax theories were questions of law for a court to decide and not matters properly considered by the jury. We hold that the circuit court harmfully erred in excluding certain documentary evidence Souza offered to show his understanding of the tax laws because the evidence was admissible on the issues of whether Souza willfully filed false tax returns and obtained the refunds by deception. We reject Souza's claims that there was insufficient evidence to support his conviction and that the trial court should have sua sponte entered judgements of acquittal. Accordingly, we vacate Souza's convictions and remand the case for a new trial. [footnotes omitted]
