Marks

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA,  No. 05-30218 Plaintiff-Appellee, D.C. No. v.  CR-02-00423-002-

RICHARD ERNEST MARKS, JCC

Defendant-Appellant.  OPINION

Appeal from the United States District Court for the Western District of Washington John C. Coughenour, District Judge, Presiding

Argued and Submitted October 16, 2007—Seattle, Washington

Filed June 13, 2008

Before: Betty B. Fletcher, C. Arlen Beam,* and Pamela Ann Rymer, Circuit Judges.

Opinion by Judge B. Fletcher

*The Honorable C. Arlen Beam, Senior United States Circuit Judge for the Eighth Circuit, sitting by designation. COUNSEL

William C. Broberg (argued), Seattle, Washington, for the defendant-appellant.

Alan Hechtkopf, Gregory V. Davis (argued), Tax Division, Department of Justice, Washington, D.C., Jeffrey C. Sullivan (of counsel), United States Attorney, Seattle, Washington, for the plaintiff-appellee.

OPINION

B. FLETCHER, Circuit Judge:

Defendant Richard Marks (“Marks”) was convicted of numerous offenses arising…