United States v. Steven Pybrum

MEMORANDUM

Steven Pybrum appeals his jury conviction and sentence on four counts of willfully subscribing to false income tax returns under 26 U.S.C. § 7206 (1). We affirm.

1. Sufficient evidence supported Pybrum’s convictions for willfully subscribing, under penalty of perjury, four IRS Form 1040s that he knew were materially false as to the gross receipts from his accounting practice, his royalty income, and his income from the Foundation for Harmony and Happiness (FFHH). See United States v. Boulware, 384 F.3d 794, 810-12 (9th Cir.2004). Considering the evidence in the light most favorable to the prosecution, a rational jury could find that Pybrum’s accounting business remained materially unchanged both before and after the formation of FFHH, and that, as a trained CPA, Pybrum knew he had to report gross receipts from his accounting business on his Schedule C but failed to do so. See United States v. Stone, 770 F.2d 842, 845 (9th Cir.1985) (“[A defendant’s] consistent pattern of unreporting ... income is sufficient to infer willfulness.”); United States v. Marabelles, 724 F.2d 1374, 1379 (9th Cir.1984) (“[Wlillfulness may be inferred by the trier of fact from all the facts…