United States v. Michael Woods

710 F.3d 195, 90 Fed. R. Serv. 1284, 2013 WL 1092868, 2013 U.S. App. LEXIS 5305, 111 A.F.T.R.2d (RIA) 1223
CourtCourt of Appeals for the Fourth Circuit
DecidedMarch 18, 2013
Docket11-4817
StatusPublished
Cited by41 cases

This text of 710 F.3d 195 (United States v. Michael Woods) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth 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. Michael Woods, 710 F.3d 195, 90 Fed. R. Serv. 1284, 2013 WL 1092868, 2013 U.S. App. LEXIS 5305, 111 A.F.T.R.2d (RIA) 1223 (4th Cir. 2013).

Opinion

Affirmed by published opinion. Judge KEENAN wrote the opinion, in which Chief Judge TRAXLER and Judge THACKER joined.

*199 OPINION

BARBARA MILANO KEENAN, Circuit Judge:

Defendant Michael R. Woods (Woods) was convicted of numerous charges arising from a tax fraud scheme operated through his business of preparing income tax returns for private individuals. In this appeal, Woods argues that his trial was prejudiced by three errors, namely, that the district court improperly restricted Woods’ constitutional right to testify in his own defense; that the prosecutor committed reversible error by making an improper statement during closing argument; and that the district court’s instructions to the jury were improper. Although we hold that two errors occurred during the trial, we conclude that neither constituted reversible error in the absence of any prejudice affecting the outcome of the trial. Accordingly, we affirm Woods’ convictions and sentence.

I.

Woods was charged in a thirty-four count superseding indictment with willfully assisting the preparation and presentation of false and fraudulent tax returns to the Internal Revenue Service (IRS), in violation of 26 U.S.C. § 7206(2) (Counts 1-12); wire fraud, in violation of 18 U.S.C. § 1343 (Counts 13-22); identity theft, in violation of 18 U.S.C. § 1028(a)(7) (Counts 23-32); and aggravated identity theft, in violation of 18 U.S.C. § 1028A (Counts 33-34). During the course of the fraudulent scheme, Woods, a veteran of the United States Army, was employed on a full-time basis as a data warehouse manager with the United States Department of Veterans Affairs (VA) in Fayetteville, North Carolina. To supplement the income he received from his work at the VA, Woods operated a tax preparation service, M & R Computer Consulting and Tax (M & R), out of his home. Woods personally prepared clients’ income tax returns for a fee, which was deducted directly from the clients’ tax refunds.

According to the government’s theory of the case, Woods added fraudulent information to clients’ tax returns in order to qualify the clients for substantial tax refunds. For example, the evidence showed that Woods listed on the returns various educational, business, and travel expenses never incurred by his clients. Also, Woods falsely listed as dependents on several clients’ tax returns the names of individuals'who were patients of the VA, including their birth dates and social security numbers. The government’s witnesses testified that Woods charged clients a $500 premium for each false dependent included on a tax return. The government maintained that Woods stole the names of the false dependents from the VA computer system, to which he had access through his employment as data warehouse manager.

Woods represented himself at trial, with the assistance of stand-by counsel, and testified in his own defense. Woods denied that he had stolen any identities from the VA and stated that the incorrect information he entered on his clients’ tax returns was provided by the clients themselves.

After a four-day trial, the jury returned a verdict of guilty on all counts. 1 The district court sentenced Woods to a total of 132 months’ imprisonment and a three-year period of supervised release, and ordered Woods to pay restitution to the IRS in the amount of $464,599. Woods filed a timely notice of appeal.

*200 Woods argues on appeal: (1) that the district court improperly restricted Woods’ constitutional right to testify in his own defense by sustaining the government’s repeated objections to portions of his testimony; (2) that his substantial rights were affected by the prosecutor’s improper statement during closing argument that Woods had lied under oath when testifying; (3) that the district court erred in refusing to instruct the jury regarding evidence of Woods’ good character; and (4) that the district court gave an erroneous instruction on the elements of the identity theft offenses. We address each argument in turn.

II.

Woods first argues that he effectively was denied his constitutional right to testify in his own defense because, during his testimony, the district court repeatedly sustained the government’s objections and otherwise limited his presentation of evidence. A defendant’s right to testify in his own defense is rooted in the Constitution’s Due Process Clause, Compulsory Process Clause, and Fifth Amendment right against self-incrimination. Rock v. Arkansas, 483 U.S. 44, 49-53, 107 S.Ct. 2704, 97 L.Ed.2d 37 (1987). Nevertheless, this right is “not unlimited,” United States v. Midgett, 342 F.3d 321, 325 (4th Cir.2003) (citation omitted), and a defendant choosing to appear pro se still must comply with substantive and procedural courtroom rules, Faretta v. California, 422 U.S. 806, 834 n. 46, 95 S.Ct. 2525, 45 L.Ed.2d 562 (1975). See also Chambers v. Mississippi 410 U.S. 284, 302, 93 S.Ct. 1038, 35 L.Ed.2d 297 (1973) (explaining that, in presenting witnesses in his defense, a defendant “must comply with established rules of procedure and evidence designed to assure both fairness and reliability in the ascertainment of guilt and innocence”).

A district court thus may impose “reasonable restrictions” on a defendant’s ability to present relevant evidence. United States v. Scheffer, 523 U.S. 303, 308, 118 S.Ct. 1261, 140 L.Ed.2d 413 (1998). However, “restrictions of a defendant’s right to testify may not be arbitrary or disproportionate to the purposes they are designed to serve.” 2 Rock, 483 U.S. at 55-56, 107 S.Ct. 2704.

District courts generally enjoy broad discretion in ruling on the admissibility of evidence, see United States v. Medford, 661 F.3d 746, 751 (4th Cir.2011), as well as in the realm of trial management, which is “quintessentially the province of the district courts,” United States v. Smith, 452 F.3d 323, 332 (4th Cir.2006). See also Saudi v. Northrop Grumman Corp., 427 F.3d 271, 278 (4th Cir.2005). In the exercise of these responsibilities, district courts are charged with the duty of maintaining “reasonable control over the mode and order of examining witnesses and presenting evidence” in order to promote the truth-seeking function of the trial, to avoid wasting time, and to protect witnesses from harassment. Fed.R.Evid.

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Bluebook (online)
710 F.3d 195, 90 Fed. R. Serv. 1284, 2013 WL 1092868, 2013 U.S. App. LEXIS 5305, 111 A.F.T.R.2d (RIA) 1223, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-michael-woods-ca4-2013.