181406P.pdf   03/08/2019  United States  v.  Mark Beckham
   U.S. Court of Appeals Case No:  18-1406
   U.S. District Court for the Eastern District of Missouri - St. Louis   
   [PUBLISHED] [Shepherd, Author, with Gruender and Wollman, Circuit Judges] 
   Criminal Case - conviction. On appeal from conviction for corruptly 
   endeavoring to obstruct and impede the due administration of the internal 
   revenue law in violation of 26 U.S.C. sec. 72121(a), the jury instruction 
   which failed to list the element of a nexus between the defendant's 
   conduct and the administrative proceeding and defendant's knowledge, 
   required after the Supreme Court's decision in Marinello v. United States, 
   was nonetheless harmless error based on the indisputable evidence that 
   Beckham provided the IRS with a falsified day planner and overwhelming 
   evidence that Beckham knew of the pending audit when he gave the agent the 
   day planner; the district court did not abuse its discretion in admitting 
   expert testimony, as the testimony concerned counts to which Beckham was 
   acquitted; the district court did not err in denying motion to suppress 
   evidence obtained during the civil audit after the criminal investigation 
   was initiated because the IRS did not have firm indication of Beckham's 
   fraud until after evidence was collected; and district court did not err 
   in denying motion for mistrial based on statements made, when Beckham 
   refused the district court's offer of a curative instruction and statement 
   was irrelevant to convicted count.