Beland

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JAN 16 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 23-2352 D.C. No. Plaintiff - Appellee, 2:19-cr-00021-WBS-1 v.

MEMORANDUM*

BRIAN BELAND,

Defendant - Appellant.

UNITED STATES OF AMERICA, No. 23-2355 Plaintiff - Appellee, D.C. No. 2:19-cr-00021-WBS-2 v.

DENAE BELAND,

Defendant - Appellant.

Appeal from the United States District Court for the Eastern District of California William B. Shubb, District Judge, Presiding

Argued and Submitted December 5, 2024 San Francisco, California

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. Before: BRESS and FORREST, Circuit Judges, and OHTA, District Judge.**

Following a jury trial, Brian Beland was convicted of filing false tax returns,

26 U.S.C. § 7206(1), and he and his spouse, Denae Beland, were both convicted of

corruptly endeavoring to impede an Internal Revenue Services (IRS) audit,

U.S.C. § 7212(a). Defendants…