United States v. Phillip Narum

MEMORANDUM

Phillip Narum pled guilty to two counts of filing a false tax return and one count of failure to file an income tax return, and was found guilty of fourteen counts of wire fraud after a jury trial. Narum received principally a 48-month sentence and was ordered to pay $632,685.99 in restitution to Michael Young and Bryant Young. Na-rum appeals his wire fraud convictions, his sentence, and his restitution order. We have jurisdiction under 28 U.S.C. § 1291 , and we reverse in part, affirm in part, vacate in part, and remand for further proceedings.

Narum first argues that the district court erred by admitting into evidence all transfers of money from Young & Sons’ accounts to Narum, including money he received pursuant to the terms of his employment contracts. We reject this argument. The charged wire fraud is inextricably intertwined with Narum’s employment history with Young & Sons and the transfers of money from the company to Narum. United States v. King, 200 F.3d 1207, 1215 (9th Cir.1999); United States v. Vizcarra-Martinez, 66 F.3d 1006, 1012-13 (9th Cir.1995).

Narum next argues that we should reverse his conviction for counts 1, 2, and 6 of the indictment, which…