United States v. Saeed Rahman

MEMORANDUM

This is an expedited appeal from Defendant Saeed Rahman’s convictions for two counts of filing a false tax return in violation of 26 U.S.C. § 7206 (1). The charges were based on Rahman’s failure to report taxable income in 2005 and 2006, from gains on real estate transactions. We have jurisdiction under 28 U.S.C. § 1291 and affirm.

The district court adequately instructed the jury that, to prove that Rahman acted “willfully,” the government must prove beyond a reasonable doubt that he knew federal tax law imposed a duty on him, and he intentionally and voluntarily violated that duty. See Cheek v. United States, 498 U.S. 192, 201 , 111 S.Ct. 604 , 112 L.Ed.2d 617 (1991). We reject Rahman’s argument that the failure to give a separate good faith instruction constituted plain error. See United States, v. Hickey, 580 F.3d 922, 931 (9th Cir.2009) (argument of entitlement to separate good faith instruction, in addition to other instruction on specific intent, is foreclosed by Ninth Circuit precedent).

The district court excluded evidence that FBI agents came to Rahman’s house in 2007. Rahman, who is from Pakistan and who has been concerned about his immigration status,…