United States v. Timberly Hughes

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS AUG 21 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 23-15712

Plaintiff-Appellant, D.C. No. 3:18-cv-05931-JCS

v.

MEMORANDUM*

TIMBERLY E. HUGHES,

Defendant-Appellee.

UNITED STATES OF AMERICA, No. 23-15713

Plaintiff-Appellee, D.C. No. 3:18-cv-05931-JCS

v.

TIMBERLY E. HUGHES,

Defendant-Appellant.

Appeal from the United States District Court for the Northern District of California Joseph C. Spero, Magistrate Judge, Presiding

Submitted August 14, 2024** San Francisco, California

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). Before: GRABER, CALLAHAN, and KOH, Circuit Judges.

Timberly Hughes appeals the district court’s determination that she willfully

failed to report foreign bank accounts, in violation of 31 U.S.C. §§ 5314 and 5321,

and its…