Vartanian

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA,  No. 05-10581 Plaintiff-Appellee, v.  D.C. No.

CR-01-05069-OWW

HAGOP VARTANIAN,

OPINION

Defendant-Appellant.  Appeal from the United States District Court for the Eastern District of California Oliver W. Wanger, District Judge, Presiding

Argued and Submitted October 18, 2006—San Francisco, California

Filed February 28, 2007

Before: J. Clifford Wallace, Andrew J. Kleinfeld, and Jay S. Bybee, Circuit Judges.

Opinion by Judge Bybee COUNSEL

Dennis P. Riordan, Esq. and Donald M. Horgan, Esq., Rior- dan & Horgan, San Francisco, California, for the defendant- appellant.

Mark E. Cullers, Assistant United States Attorney, Fresno, California, for the plaintiff-appellee. 2276 UNITED STATES v. VARTANIAN

OPINION

BYBEE, Circuit Judge:

Hagop Vartanian (“Vartanian”) appeals his jury convictions for aiding and abetting the filing of a false tax return, in viola- tion of 18 U.S.C. § 2 and 26 U.S.C. § 7206(1), and two counts of aiding and abetting the making of false statements on a loan application, in…