United States v. Thomas Hazelrigg, III

MEMORANDUM

Thomas Hazelrigg III appeals a judgment of conviction, entered after a jury trial, on two counts of willfully attempting to evade or defeat taxes in violation of 26 U.S.C. § 7201 . We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

1. Hazelrigg argues that the district court admitted evidence of his lavish living that was irrelevant, unduly prejudicial, and violative of due process. He also argues that the district court admitted evidence in violation of Federal Rule of Evidence 404(b). At trial, Hazelrigg objected only to photographs of the Bellevue condominium, and only on relevance grounds. We therefore review Hazelrigg’s relevance challenge to the Bellevue condominium photographs for abuse of discretion. See United States v. Stinson, 647 F.3d 1196, 1210 (9th Cir. 2011). His remaining challenges are reviewed for plain error. See United States v. Olano, 507 U.S. 725, 731-32 , 113 S.Ct. 1770 , 123 L.Ed.2d 508 (1993). Under that standard, reversal is required only if the admission of evidence was plainly erroneous, affected Hazelrigg’s substantial rights, and undermined the integrity of the proceedings. See id, at 732, 113 S.Ct. 1770 .

2. The district court…