United States v. Stanley Frank Barski

968 F.2d 1221 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Stanley Frank BARSKI, Defendant-Appellant. No. 91-50615. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 6, 1992. Decided July 1, 1992. Before ALARCON, NORRIS and O'SCANNLAIN, Circuit Judges. 1 MEMORANDUM * 2 Stanley Barski appeals his conviction and sentence for tax evasion. We affirm. 1 3 * Barski first argues that the district court should have dismissed the indictment as duplicitous. The indictment charged Barski with five counts of attempting to evade taxes on the ground that, for the five years spanning 1985-89, he filed a W-4 form claiming to be exempt from income taxes and failed to file an income tax return. Barski argues that the indictment is duplicitous in that it charges him with the distinct crimes of evasion of assessment and, by implication from the reference to his failure to pay, evasion of payment. As Barski acknowledges,…