United States District Court, D. Hawaii
ORDER DENYING DEFENDANT MICHAEL H. HIGA'S MOTION
TO SEVER DEFENDANTS (ECF NO. 47)
Count I, both Defendants Wagdy A. Guirguis
and Michael H. Higa are charged with conspiracy to defraud
the United States by impeding and impairing the Internal
Revenue Service in violation of 18 U.S.C. § 371.
Guirguis is charged as follows:
2-4 with subscribing and filing false tax returns in
violation of 26 U.S.C. § 7206(1);
10 with failure to file tax return in violation of
26 U.S.C. § 7203;
11-13 with attempted tax evasion in violation of 26
U.S.C. § 7201;
14 with corrupt endeavor to obstruct and impede the
due administration of the Internal Revenue Laws in violation
of 26 U.S.C. § 7212(a); and
15 with witness tampering in violation of 18 U.S.C.
Higa is charged as follows:
5-9 with aiding and assisting in the preparation of
a false tax return in violation of 26 U.S.C. § 7206(2).
Higa moves to sever his trial from codefendant Guirguis.
Higa makes three arguments: (1) his defense strategy is
mutually antagonistic to the defense strategy of his
codefendant; (2) he will be prejudiced by spillover evidence;
and (3) he will lose his codefendant Guirguis'
Higa has failed to establish that a joint trial would unduly
prejudice his right to a fair trial.
MICHAEL H. HIGA'S MOTION TO SEVER (ECF No. 47) is
DENIED WITHOUT PREJUDICE.
August 31, 2017, the grand jury returned an Indictment of
fifteen counts charging Defendants Wagdy A. Guirguis and
Michael H. Higa. (ECF No. 1)
August 28, 2018, Defendant Higa filed DEFENDANT MICHAEL H.
HIGA'S MOTION ...