Was it reversable error for the trial court to exclude the Petitioner's/Coontz's key witness — the CPA expert — from testifying in a criminal tax prosecution on certain accounting and tax issues that related to the key defense in the case — willfulness — yet permit the government's witnesses to testify about the same principals, and allow the same government witnesses to testify about the Defendant's state of mind and alleged tax knowledge with no foundation?

QUESTIONS PRESENTED Was it reversable error for the trial court to exclude the Petitioner’s/ Coontz’s key witness — the CPA expert — from testifying in a criminal tax prosecution on certain accounting and tax issues that related to the key defense in the case — willfulness — yet permit the government’s witnesses to testify about the same principals, and allow the same government witnesses to testify about the Defendant’s state of mind and alleged tax knowledge with no foundation? Was it reversable error to submit to the jury a theory of false personal tax returns based on alleged personal expenditures by the company where there was no evidence the expenditures were personal and not business? Was it reversible error for the trial court to sentence Mr. Coontz above the Sentencing Guidelines range with no prior notice? ACTIVE 54282591v1