💰 Financial Record

This document is page 27 of a court transcript (Case 1:20-cr-00330-AJN, filed Aug 4, 2022) involving an oral argument by a defense attorney. The attorney argues against the government's claim that a male subject 'must have known' about backdating transactions and tax irregularities, asserting the subject was merely a junior accountant in the 1980s earning a low salary and lacked the specific training ('mens rea') to understand the 'annual accounting rule' amidst the chaotic environment of a law firm. The text focuses heavily on legal standards regarding intent and negligence in tax law.