United States v. John Hunter, Sr.
862 F.3d 725
8th Cir.2017Background
- John Hunter, Sr. was convicted by a jury of one count of conspiracy to defraud the U.S. (filing false tax returns), nine counts of filing false claims for tax refunds, and two counts of aggravated identity theft; sentenced to 70 months.
- Government introduced 48 fraudulent 2009 tax returns (including Hunter’s) seeking $231,494; IRS paid $152,182 into prepaid debit accounts opened in filers’ names.
- Returns were electronically filed from IP addresses traced largely to Hunter’s residences and a hotel where he stayed; refunds were routed to accounts tied to Hunter or his associates who split proceeds with filers.
- Several co-filers testified that Hunter prepared or arranged filing of fraudulent returns and paid them partial proceeds; Hunter admitted participation in a post hoc interview but refused to name others.
- District court admitted IRS records and ISP evidence showing IP addresses as business records; court denied Hunter’s motions for acquittal, new trial, and challenges to sentencing enhancements and ineffective assistance claims.
Issues
| Issue | Hunter's Argument | Government's Argument | Held |
|---|---|---|---|
| Sufficiency of single-conspiracy proof | Evidence showed multiple rimless-wheel conspiracies (hub-and-spoke), not one overarching conspiracy; variance prejudiced him | Evidence (admissions, IP data, witness testimony, distribution/splitting scheme) supported a single conspiracy including Hunter and tax-preparer conspirators who recruited filers | Affirmed: reasonable jury could find a single conspiracy; multiple participants and changing roles do not defeat single-conspiracy finding |
| Admission of IP address/records | Exhibits listing IP addresses were hearsay and lacked foundation | IRS analyst and ISP witness provided business-record foundation under Fed. R. Evid. 803(6); records were created/maintained in regular course | Affirmed: admission proper; review for plain error failed |
| Sentencing enhancements (loss amount/role) | Apprendi violation: jury did not find facts increasing guidelines enhancements | Circuit precedent allows district court factfinding on guideline enhancements where statutory maxima/minima unchanged | Affirmed: enhancements permissible; Apprendi claim foreclosed by precedent |
| Ineffective assistance / motion for new trial | Trial counsel performed below objective standard; cumulative errors prejudiced outcome | District court evaluated post-verdict filings, found insufficient Strickland showing of deficient performance or prejudice | Affirmed: district court did not abuse discretion in denying new-trial motion |
Key Cases Cited
- Kotteakos v. United States, 328 U.S. 750 (rimless-wheel conspiracy concept)
- Apprendi v. New Jersey, 530 U.S. 466 (statutory-rights and jury-finding principles)
- Strickland v. Washington, 466 U.S. 668 (ineffective-assistance standard)
- United States v. Hamilton, 837 F.3d 859 (Eighth Circuit standard for reviewing conspiracy sufficiency)
- United States v. Voice, 622 F.3d 870 (Eighth Circuit on business-records admissibility)
- United States v. Mshihiri, 816 F.3d 997 (Eighth Circuit on sentencing factfinding and Apprendi)