United States v. Dennis Lee Valdez

963 F.2d 381 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Dennis Lee VALDEZ, Defendant-Appellant. No. 91-10255. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 13, 1992. Decided May 13, 1992. Before CHAMBERS, SCHROEDER and LEAVY, Circuit Judges. 1 MEMORANDUM * 2 Dennis 1 Lee Valdez was charged with three counts of tax evasion in violation of 26 U.S.C. § 7201 ; making a false statement under oath in violation of 26 U.S.C. § 7206 ; and making a false statement to an IRS agent in violation of 18 U.S.C. § 1001 . After a jury trial, he was convicted on all five counts. 3 On appeal, Valdez argues that there was insufficient evidence to support the jury verdict and that the district court erred by refusing to give a good faith instruction, refusing to dismiss the indictment, and admitting evidence of his prior conviction. Valdez also contends the verdict was based on jury misconduct and…