The OID Fraud And Criminal Gullibility

April J. Rampton was sentenced to 21 months in federal prison for filing false claims for income tax refunds.  She tried appealing her conviction to the Tenth Circuit, but that did not go well.  Her defense was based on the theory of "collateral estoppel", which was a new one on me. This defense arises where a government agent authorizes a defendant "to engage in otherwise criminal conduct]  . . . and the defendant, relying thereon, commits forbidden acts in the mistaken but reasonable, good ...