United States v. Donald Wanland, Jr.

MEMORANDUM

Donald Wanland, Jr. appeals from his tax convictions and 46-month sentence. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

1. The government did not violate the statute of limitations by charging Wanland with tax evasion because Wanland committed affirmative acts of evasion within the six-year statute of limitations period. See 26 U.S.C. § 6531 (2). The parties agree that Wanland did not raise this argument below, so we review it for plain error.

The superseding indictment did not so substantially amend the original indictment as to prevent tolling of the statute of limitations. See United States v. Pacheco, 912 F.2d 297, 304-05 (9th Cir. 1990). The superseding indictment charged Wanland under the same statute as the original indictment, and the alleged conduct underlying the evasion count—heavily dependent on Wanland’s use of and statements regarding the 705 University Partners account—was the same in both indictments. See United States v. Sears, Roebuck & Co., Inc., 785 F.2d 777, 779 (9th Cir. 1986) (per curiam). Wanland was therefore “on notice” of the nature of the charges against him so that he could prepare his defense. Pacheco, 912 F.2d at 305…