Aiello, Harris, Abate Law Group PC Secures Judgment of Acquittal Following Prior Hung Jury in Federal Tax Trial of Hillsborough CPA

Trenton, New Jersey – The United States District Court for the District of New Jersey has granted a Judgment of Acquittal in the federal tax case against Christopher Ward Demba, owner of Demba & Associates CPA LLC in Hillsborough, formally concluding the matter in his favor. James A. Abate and Jay J. Freireich of Aiello Harris Abate Law Group PC secured the acquittal on post-trial motion under Federal Rule of Civil Procedure 29.

This ruling follows the previously reported hung jury and mistrial in November 2025. As detailed in Aiello Harris Abate, Law Group PC, Achieves Hung Jury in Federal Tax-Fraud Trial of New Jersey CPA, defense attorneys James A. Abate and Jay J. Freireich of Aiello Harris Abate Law Group PC secured the hung-jury outcome after deliberations were unable to reach a unanimous verdict. At that time, the Honorable Zahid N. Quraishi, U.S.D.J.  reserved decision on a pending motion for acquittal.

In a detailed written Opinion and Order issued on February 13, 2026, the Court determined that the Government failed to present sufficient evidence from which a rational jury could find guilt beyond a reasonable doubt. Applying the standard under Federal Rule of Criminal Procedure 29, the Court concluded that the evidence did not establish that Mr. Demba willfully violated a known legal duty — a required element in criminal tax prosecutions.

The tax fraud case involved Alternative Minimum Tax (AMT) credit calculations, an area the Court recognized as particularly complex within federal tax law. The Opinion emphasized that inaccuracies alone are insufficient to prove criminal intent and that the Government failed to negate Mr. Demba’s good-faith belief regarding the methodology used.

The Court further found insufficient evidence to support the obstruction charge, concluding that the record did not establish corrupt intent beyond a reasonable doubt. The Judgment of Acquittal prevents retrial under double jeopardy principles and brings the matter to a final resolution.

Aiello Harris Abate Law Group PC, which represents clients in complex criminal defense matters including Federal and New Jersey tax fraud cases, successfully defended Mr. Demba throughout the proceedings, led by James A. Abate and Jay J. Freireich.

CASE INFORMATION

United States District Court – District Of New Jersey – Trenton, NJ
United States of America v. Christopher Ward Demba
Case No. 3:25-cr-00032-ZNQ

Aiello Harris Abate, Law Group PC, is a full-service New Jersey law firm that provides criminal, civil, and administrative defense throughout the state. Its attorneys practice in federal and state courts, representing clients in financial crime, white-collar, and complex litigation matters.

The firm’s New Jersey tax fraud defense practice defends individuals and businesses in IRS investigations, audits, and prosecutions involving alleged return-preparer misconduct, false-filing allegations, or willful-failure-to-file cases. With decades of combined courtroom experience, the firm’s attorneys are recognized for strategic preparation, financial expert collaboration, and decisive trial advocacy.

Aiello, Harris, Abate Law Group PC
501 Watchung Ave.
Watchung, NJ 07069
(908) 913-7932
james@ahalawgroup.com
https://aielloharris.com/
Press Contact : James Abate

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