United States v. HAYNES
2:24-cr-00232
| D.N.J. | Sep 23, 2025Background
- Haynes, a tax preparer, is charged with 26 counts including filing false tax returns, mail fraud, aggravated identity theft, and tax evasion.
- Indictment alleges he used Individual-3's personal information without consent to file false returns and to sign documents on Individual-3's behalf.
- After refunds were issued, Individual-3 expressed concern; Haynes allegedly told them not to contact the IRS or return the money.
- Count 23 charges aggravated identity theft under 18 U.S.C. § 1028A(c)(5) in relation to the mail fraud scheme.
- Haynes moves to dismiss Count 23 under Fed. R. Crim. P. 12(b)(3) in light of Dubin v. United States (2023); motion fully briefed.
- Court denies the motion, holding the indictment adequately describes the ‘crux’ of the fraud and the identity misuse.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Count 23 satisfies Dubin after 2023 ruling | Haynes contends the identity misuse is incidental to the fraud and not at the crux. | Haynes relies on Dubin to narrow § 1028A to core identity-for-fraud scenarios. | Count 23 satisfies the statute; indictment states the identity misuse is at the crux. |
Key Cases Cited
- Dubin v. United States, 599 U.S. 110 (2023) (misuse of identity must be at the crux of the crime)
- United States v. Mills, 844 F.3d 155 (3d Cir. 2016) (framework for evaluating indictment sufficiency and elements)
- Hamling v. United States, 418 U.S. 87 (1974) (indictment sufficiency standards and notice to defendant)
- United States v. DeLaurentis, 230 F.3d 659 (3d Cir. 2000) (limits on how indictment sufficiency is assessed)
- United States v. Menendez, 831 F.3d 155 (3d Cir. 2016) (context for identity-related crime elements)