United States v. Andy Yip

MEMORANDUM

Defendant Andy S.S. Yip appeals from his conviction on one count of conspiracy to defraud the United States, 18 U.S.C. § 371 ; one count of filing a false tax return, 26 U.S.C. § 7206 (1); and two counts of failure to report foreign financial agency transactions, 31 U.S.C. §§ 5314 , 5322(b). He also appeals his sentence on these counts and on the four additional counts of filing a false tax return to which he pleaded guilty.

1. Defendant appeals the district court’s denial of his motion for acquittal on Counts 9, 10, and 11. In his motion for acquittal, Defendant argued that there was insufficient evidence that he knew of his duty to report the foreign accounts and that his failure to report them was willful. We review de novo. United States v. Carranza, 289 F.3d 634, 641 (9th Cir.2002). Defendant’s accountant, who prepared Defendant’s taxes for seven years before the first tax filing at issue here, testified that it was his usual practice to review the foreign account question on Defendant’s tax form with him each year. This constituted sufficient evidence for a rational jury to have inferred that Defendant knew of his duty and willfully failed to report the foreign…