United States Ninth Circuit

Conviction of defendant for making false, fictitious, and fraudulent claims to the United States Treasury, assisting in the filing of false tax returns, and engaging in criminal contempt and mail fraud is: 1) affirmed in part, where a self-represented defendant, as here, does not have a right to be affirmatively and individually advised that he or she has a right to present a closing argument; 2) affirmed in part, where a rational jury could find beyond a reasonable doubt that defendant assisted his son in preparing fraudulent returns; and 3) vacated in part with respect to supervised-release conditions requiring that defendant undergo substance abuse treatment and that he abstain from alcohol, where there is no evidence that the defendant abused alcohol or other substances.

Appellate Information

• Decided 10/22/2014
• Published 10/22/2014

Judges

• Gould

Court

• United States Ninth Circuit

Counsel