United States v. Orion Memmott

MEMORANDUM

Orion Douglas Memmott, a tax attorney suspended from the practice of law, appeals from his bench trial conviction and eighteen-month sentence for one count of subscribing to a false tax document, in violation of 26 U.S.C. § 7206 (1), and one count of attempted evasion of payment of tax, in violation of 26 U.S.C. § 7201 . As the parties are familiar with the facts, we do not recount them here. We agree with the district court’s thorough and well-reasoned order, and we affirm.

1. The evidence is sufficient to support Memmott’s conviction for subscribing to a false tax document, in violation of 26 U.S.C. § 7206 (1), because, viewing the evidence in the light most favorable to the prosecution, a rational trier of fact could find beyond a reasonable doubt that Mem-mott willfully made a false statement on his IRS Form 433-A, “Collection Information Statement for Wage Earners and Self-Employed Individuals.” See Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781 , 61 L.Ed.2d 560 (1979); see also United States v. Magallon-Jimenez, 219 F.3d 1109, 1112 (9th Cir. 2000) (same standard applies to both jury and bench trials). The district court found that Memmott willfully made…