United States v. Taylor

A violation of 18 U.S.C. § 1014, for making a false statement, requires that the statement knowingly be false to influence the bank’s actions in a banking transaction, but not that the bank bear any risk of loss or liability.

Lloyd Taylor developed a scheme for stealing identities of deceased children, obtained false identification documents, and opened accounts at various banks. Using a false identity, Taylor purchased cashier’s checks from two banks using funds from checking accounts opened under the false identity at the same banks. The bank discovered Taylor’s scheme. He was charged and convicted on multiple counts, including making false statements to a bank and aggravated identity theft. Taylor appealed. On appeal, the Ninth Circuit determined whether a conviction for making false statements to a bank in violation of 18 U.S.C. § 1014 requires a risk of loss or liability for the bank. The panel held that a violation of 18 U.S.C. § 1014 for making a false statement requires that the statement knowingly be false to influence the bank’s actions in a banking transaction, but not that the bank bear any risk of loss or liability. Taylor used knowingly falsified documents to open bank accounts and purchased cashier’s checks. Additionally, the test of the statute does not require a risk of loss or liability element. AFFIRMED.