United States Ninth Circuit

Convictions for conspiracy to defraud the United States, mail fraud, false representation of a Social Security number, passport fraud, and failure to file income tax returns, arising from defendants' participation in businesses that helped customers evade federal and state income taxes, are: 1) affirmed where their convictions did not violate the First Amendment, because defendants did far more than advocate tax evasion; 2) affirmed over claims of error in the indictment and jury instructions; but 3) vacated as to a restitution order and remanded for recalculation because the district court failed to consider evidence that defendant presented at sentencing.

Appellate Information

• Decided 06/26/2012
• Published 06/26/2012

Judges

• M. SMITH

Court

• United States Ninth Circuit

Counsel