United States v. Saud Alessa

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS SEP 17 2024

FOR THE NINTH CIRCUIT MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

UNITED STATES OF AMERICA, No. 22-10107 Plaintiff-Appellee, D.C. No. 3:19-cr-00010-MMD-CSD-1 v.

MEMORANDUM*

SAUD A. ALESSA,

Defendant-Appellant.

Appeal from the United States District Court for the District of Nevada Miranda M. Du, Chief District Judge, Presiding

Argued and Submitted March 7, 2024 Las Vegas, Nevada

Before: M. SMITH, BENNETT, and COLLINS, Circuit Judges.

Appellant Saud Alessa, his former boss Jeffrey Bowen, and his former

girlfriend Jackie Hayes were indicted for an alleged conspiracy to help Alessa, a

vacuum salesman at J&L Distributing (“J&L”), to evade taxes by recording his

income as Hayes’s. In addition to the conspiracy count, 18 U.S.C. § 371, Alessa

was also indicted on one count of tax evasion, 26 U.S.C. § 7201, and two counts of

filing false tax returns, 26 U.S.C. § 7206(1). Hayes, who pleaded guilty and

cooperated with the Government, testified at Alessa’s and Bowen’s joint trial.

* This disposition is not appropriate…