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United States v. Brown | 548 F.2d 1194 (5th Cir. 1977)
An early test of the Federal Rules of Evidence came in the nineteen seventy-seven case of United States versus Brown.
Amos Brown, a part-time tax preparer, helped low-income friends and neighbors prepare their tax returns. Brown relied on his clients’ documents and verbal information regarding deductible expenses. In nineteen seventy-three, an Internal Revenue Service audit of about one hundred sixty-three returns that Brown prepared determined that many contained over-stated deductions. Of those, seventeen served as the basis for the government’s criminal case against Brown for tax fraud.
At trial and over Brown’s objections, I R S agent Adrienne Peacock testified that the agency audited about one hundred sixty returns that Brown had prepared, and between ninety and ninety-five percent of them had overstated deductions. But Peacock didn’t have a list of the affected taxpayers or their returns. Peacock testified that she hadn’t audited all the returns in question. Peacock couldn’t state why the various deductions were purportedly overstated, and she didn’t offer evidence of the overstatements. Peacock apparently interviewed the audited taxpayers, and her conclusions were based on statements or information the taxpayers gave her. The jury convicted Brown of twelve counts. Brown appealed to the Fifth Circuit.
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