FOLLOW US

For instance, in Form 1040s prepared by The Kohn Partnership for clients, Kohn stated he followed the form's instructions to calculate total income as defined by the IRS.

Kohn also argued that the alleged criminal activities occurred in the Eastern District of Missouri, not North Carolina, challenging the venue's appropriateness. Additionally, he contended that mentioning his 20-year-old prior tax fraud conviction was prejudicial and unconstitutional.

"Because the jury heard about Kohn's prior conviction, an unacceptable risk was created that the jury convicted him in this case not based on the evidence, but due to his past conviction," he argued.

Simmons argued that prosecutors provided no evidence of his involvement in filing the false tax returns and criticized the court's exclusion of his defense that he relied on legal advice.

"Simmons is just an insurance broker," Tuesday's brief stated. "He is not now, and has never been, a CPA or tax attorney or a person who prepares tax returns for others."

Final Arguments and Representation

Both Kohn and Simmons argued that prosecutors improperly modified the indictment at the close of evidence, which should not have been allowed.

Defense counsel for Kohn and Simmons and a spokesperson for the U.S. Attorney's office did not immediately respond to requests for comment on Tuesday.

Kohn is represented by Justin K. Gelfand, Joseph A. DiRuzzo III, and Gregory P. Bailey of Margulis Gelfand LLC, and Mark Patrick Foster Jr. of Foster Law Offices. Simmons is represented by Amiel J. Rossabi of Rossabi Law PLLC. Chollet is represented by Joseph H. Low IV of the Law Firm of Joseph H. Low IV and Phillip Stackhouse of Stackhouse Law Firm Ltd.