United States v. Andy Yip

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA,  No. 08-10235 Plaintiff-Appellee, D.C. No. v.  CR-02-00225-

ANDY S.S. YIP, DAE-

Defendant-Appellant.  OPINION

Appeal from the United States District Court for the District of Hawaii David A. Ezra, District Judge, Presiding

Argued and Submitted October 13, 2009—Honolulu, Hawaii

Filed January 13, 2010

Before: Robert R. Beezer, Susan P. Graber, and Raymond C. Fisher, Circuit Judges.

Opinion by Judge Graber

981 984 UNITED STATES v. YIP

COUNSEL

Theodore Y. H. Chinn, Honolulu, Hawaii; and Howard T. Chang, Honolulu, Hawaii, for the defendant-appellant.

Leslie E. Osborne, Jr., Assistant United States Attorney, Honolulu, Hawaii, for the plaintiff-appellee.

OPINION

GRABER, Circuit Judge:

Defendant Andy S.S. Yip operated an “off-the-books” busi- ness selling watches. He failed to report the income to the Internal Revenue Service (“IRS”) or to disclose his foreign bank accounts. He then conspired to keep the IRS from recov- ering the unpaid taxes. Defendant now stands convicted…