United States v. Tommy O. Maxwell

977 F.2d 593 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Tommy O. MAXWELL, Defendant-Appellant. No. 91-50586. United States Court of Appeals, Ninth Circuit. Oct. 9, 1992. Before CHOY, SNEED and SKOPIL, Circuit Judges. 1 MEMORANDUM ** 2 Tommy O. Maxwell appeals his conviction for one count of making and subscribing a false tax return and nine counts of aiding and assisting the preparation of fraudulent tax returns in violation of 26 U.S.C. §§ 7206 (1) and (2) (1988). He contends that the government failed to prove that he acted "willfully" and therefore there is insufficient evidence to support his conviction. We reject that contention, and we affirm. 3 "Willfulness" in the context of criminal tax prosecutions is defined as a "voluntary, intentional violation of a known legal duty." United States v. Powell, 955 F.2d 1206, 1210 (9th Cir.1992) (internal quotation omitted). In attempting to explain his actions,…