United States v. Lingat

CourtCourt of Appeals for the Second Circuit
DecidedJuly 8, 2025
Docket24-2328
StatusUnpublished

This text of United States v. Lingat (United States v. Lingat) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Lingat, (2d Cir. 2025).

Opinion

24-2328-cr United States v. Lingat

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT

SUMMARY ORDER RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A SUMMARY ORDER FILED ON OR AFTER JANUARY 1, 2007 IS PERMITTED AND IS GOVERNED BY FEDERAL RULE OF APPELLATE PROCEDURE 32.1 AND THIS COURT’S LOCAL RULE 32.1.1. WHEN CITING A SUMMARY ORDER IN A DOCUMENT FILED WITH THIS COURT, A PARTY MUST CITE EITHER THE FEDERAL APPENDIX OR AN ELECTRONIC DATABASE (WITH THE NOTATION “SUMMARY ORDER”). A PARTY CITING TO A SUMMARY ORDER MUST SERVE A COPY OF IT ON ANY PARTY NOT REPRESENTED BY COUNSEL.

At a stated term of the United States Court of Appeals for the Second Circuit, held at the Thurgood Marshall United States Courthouse, 40 Foley Square, in the City of New York, on the 8th day of July , two thousand twenty-five.

PRESENT: JOSEPH F. BIANCO, STEVEN J. MENASHI, EUNICE C. LEE, Circuit Judges. _____________________________________

UNITED STATES OF AMERICA,

Appellee,

v. 24-2328-cr

JOSEPH EUGENE LEMAY, AKA GENE LEMAY,

Defendant,

JOEL LINGAT,

Defendant-Appellant. ______________________________________

FOR APPELLEE: TIMOTHY V. CAPOZZI, Assistant United States Attorney (Jilan J. Kamal, Steven J. Kochevar, and Stephanie Simon, Assistant United States Attorneys, on the brief), for Matthew Podolsky, Acting United States Attorney for the Southern District of New York, New York, New York.

FOR DEFENDANT-APPELLANT: JAMES J. MAHON (Samantha A. Lesser, on the brief), Becker New York, P.C., New York, New York.

Appeal from a judgment of the United States District Court for the Southern District of

New York (Mary Kay Vyskocil, Judge).

UPON DUE CONSIDERATION, IT IS HEREBY ORDERED, ADJUDGED, AND

DECREED that the judgment, entered on August 21, 2024, is AFFIRMED.

Defendant-Appellant Joel Lingat appeals from the district court’s judgment of conviction

entered after a jury trial at which he was found guilty of conspiracy to defraud the Internal Revenue

Service (“IRS”), in violation of 18 U.S.C. § 371. We assume the parties’ familiarity with the

underlying facts, procedural history, and issues on appeal, to which we refer only as necessary to

explain our decision to affirm.

BACKGROUND

Lingat’s conviction arose from his alleged participation, as the head bookkeeper of a

moving company named Moishe’s Moving Systems, LLC (“Moishe’s Moving” or the

“Company”), in an unlawful scheme to defraud the IRS by evading the Company’s tax obligations.

The Second Superseding Indictment (the “Indictment”) alleged that, from approximately 2010 to

December 2016, Moishe’s Moving defrauded the United States by paying its movers off-the-

books, without making any payroll tax contributions, as part of a scheme to avoid paying taxes.

The Indictment further alleged that the scheme was executed through the use of sham labor

companies, with nominal owners, that falsely appeared to employ the laborers, who were in fact

under the direction and control of Moishe’s Moving. Lingat, along with his co-defendant Joseph

2 Eugene Lemay, allegedly directed and oversaw these unlawful practices.

Prior to trial, the government filed a motion in limine seeking to introduce, inter alia:

(1) evidence concerning the origins of the scheme, including evidence demonstrating that

Moishe’s Moving’s decades-long pattern of tax evasion began years earlier than the 2010–2016

timeframe charged in the Indictment; and (2) testimony from cooperating witness Nissim Fadida,

the Operations Manager for Moishe’s Moving, that Yaron Hister—an accountant for Moishe’s

Moving—told Fadida, in approximately 2014, that Lingat received payments of $500 per week

through checks issued by the sham labor companies to a fictitious individual, “Norman Hines.”

Lingat opposed the motion. The district court granted the motion to admit the pre-2010 evidence

of the tax fraud scheme, finding that it was likely admissible either as direct evidence of the

charged offense or under Federal Rule of Evidence 404(b) and that it was not unfairly prejudicial

under Rule 403. See United States v. Lingat, No. 21-cr-573 (MKV), 2024 WL 1051633, at *2–5

(S.D.N.Y. Mar. 11, 2024) (“Lingat I”). The district court also concluded that “admitting evidence

of the corporate tax scheme prior to the charged period would not constitute an unconstitutional

constructive amendment of the Indictment.” Id. at *3. The district court reserved decision until

trial as to whether Fadida’s testimony regarding Hister’s out-of-court statements to Fadida were

admissible as co-conspirator statements pursuant to Federal Rule of Evidence 801(d)(2)(E).

At trial, Lingat did not further object to the admission of the pre-2010 evidence, nor did he

request that the district court provide a limiting instruction to the jury. As to the anticipated

testimony by Fadida regarding Hister’s out-of-court statements, the government again sought a

ruling from the district court during the trial, before calling Fadida. After reviewing additional

submissions from the parties on this issue, the district court concluded that the statements were

admissible under Rule 801(d)(2)(E).

3 At the close of the government’s case, Lingat moved for a judgment of acquittal, pursuant

to Federal Rule of Criminal Procedure 29, arguing that the evidence regarding the conspiracy

charge against him under Section 371 (commonly referred to as a “Klein conspiracy,” as discussed

below) was legally insufficient because the statute did not cover the alleged conduct and the

Indictment failed to separately charge him with the underlying substantive offense of tax evasion.

The district court denied Lingat’s motion. The jury subsequently found Lingat guilty of the sole

count in the Indictment. 1

After trial, Lingat renewed his motion for a judgment of acquittal on the same grounds he

raised in his initial oral motion during trial. The district court again denied the motion. See

generally United States v. Lingat, No. 21-cr-573 (MKV), 2024 WL 3594565 (S.D.N.Y. July 30,

2024) (“Lingat II”). On August 19, 2024, the district court sentenced Lingat principally to 24

months’ imprisonment, to be followed by a two-year term of supervised release. This appeal

followed.

DISCUSSION

On appeal, Lingat asserts that his conviction should be overturned for three reasons:

(1) recent Supreme Court decisions concerning the application of general criminal statutes support

the view that Section 371 does not criminalize the alleged conduct for which he was convicted;

(2) the admission of evidence demonstrating that the alleged conspiracy began many years before

the timeframe alleged in the Indictment was erroneous, as it constructively amended the Indictment

and, in any event, was confusing and unfairly prejudicial under Rule 403; and (3) the district court

erroneously admitted the statements of an alleged co-conspirator under Rule 801(d)(2)(E).

“We review de novo preserved claims regarding the sufficiency of an indictment and the

1 Co-defendant Lemay also was found guilty of the Section 371 charge.

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