Defendant’s Motion in Limine to Allow Argument on Defendant’s Mens Rea — United States v. Tran (Dkt. 72, D. Mass.)

Summary

Dean Tran moves in this motion in limine, filed August 9, 2024 in the District of Massachusetts (Docket No. 23-cr-10299), to admit argument and evidence relating to the defendant's mens rea. The motion states that Tran is charged with wire fraud and filing a false tax return, and cites Mills v. Polar Molecule Corp for the point that wire fraud requires a showing of fraudulent intent. It argues the defendant should be entitled to argue eligibility for the receipt of PUA, both to ask the jury to find the facts of eligibility and to negate a specific intent to defraud. On the tax count, it argues that without pecuniary loss to the government the question becomes whether the defendant was fundamentally honest in the report. Attorney Michael Walsh of Walsh & Walsh LLP signed the motion.

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Case 1:23-cr-10299-FDS Document 72 Filed 08/09/24 Page 1 of 2




                                       United States of America
                                       District of Massachusetts
Suffolk, ss.

United States                       )
                                    )
v.                                  )                    Docket No. 23-cr-10299
                                    )
Dean Tran                           )
____________________________________)

                                     Defendant’s Motion in Limine
                              To Allow Argument on Defendant’s Mens Rea

        Now comes the Defendant, Dean Tran, who moves this Honorable Court to admit

argument and evidence relating to the Defendant’s Mens Rea

        Argument

        The Defendant is here charged with Wire Fraud and Filing a False Tax Return.

        Wire fraud, peculiarly enough, allows a party to perform a series of completely legal acts

with a bad intent thereby becoming a crime. Mills v. Polar Molecule Corp, 12 F.3d 1170, 1176 (2nd

Cir. 1993) (“mail and wire fraud requires a showing of fraudulent intent”). The Government has

already taken umbrage with the enclosed suggestion (but the Court indicated in ruling on the

Motion to Dismiss that it could be argued to the jury). The Defendant should be entitled to argue

that he qualified for the receipt of PUA in 2 regards-(1) to ask the jury to find the facts of eligibility

allowing the Court to apply law and (2) in believing that his conduct was lawful thereby tending

to negate a specific intent to defraud.

        The particular version of Tax Crime in flavor here requires knowingly filing a false return.

Pecuniary loss by the government is not required. But if there is no pecuniary loss, this largely

negates any specific intent to falsely report. Then it becomes a matter of whether the Defendant

was fundamentally honest in his report, even if the disclosure is not as the Government might wish.



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         Case 1:23-cr-10299-FDS Document 72 Filed 08/09/24 Page 2 of 2




       Conclusion

       Wherefore the Defendant’s Motion should be Granted.

                                                   Respectfully Submitted,

                                                   Dean Tran
                                                   By His Attorney
                                                   /S/ Michael Walsh
                                                   Michael Walsh
                                                   BBO 681001
                                                   Walsh & Walsh LLP
                                                   PO Box 9
                                                   Lynnfield, MA 01940
                                                   617-257-5496
                                                   Walsh.lynnfield@gmail.com

Certificate of Service
I, Michael Walsh, hereby certify that a copy of this motion has been served on all participating
ECF/CM filers on this 9th day of August 2024.
/S/ Michael Walsh




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