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ARGUED SEPTEMBER 28, 2011

Before BAUER, WOOD, and TINDER, Circuit Judges.

A jury found Chris J. Kokenis guilty of eight counts of filing a false income tax return in violation of 26 U.S.C. § 7206(1). He appeals both the convictions and his sentence. He contends that the district court erred in ruling that he could not present evidence of good faith unless he waived his Fifth Amend- ment rights and testified. He also argues that the court erred by relying on acquitted conduct in determining the sentence to be imposed. Although the district court applied the wrong standard in determining whether Kokenis could assert good faith, the error was harmless given the overwhelming evidence of a lack of good faith. The court properly excluded the evidence at issue, and our precedent precludes Kokenis’s argument about acquitted conduct. We therefore affirm.

 
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