United States v. Michael J. Heun

983 F.2d 1078 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Michael J. HEUN, Defendant-Appellant. No. 90-10609. United States Court of Appeals, Ninth Circuit. Submitted Oct. 6, 1992. Submission Deferred Nov. 3, 1992. Resubmitted Dec. 15, 1992. * Decided Dec. 30, 1992. Before JAMES R. BROWNING, DAVID R. THOMPSON and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 After a jury trial, Michael J. Heun was convicted of one count of willful attempt to evade income tax, in violation of 26 U.S.C. § 7201 ; one count of making and subscribing to a false income tax return, in violation of 26 U.S.C. § 7206 (1); and five counts of willful failure to file a tax return, in violation of 26 U.S.C. § 7203 . 3 Heun raises eleven issues on appeal. He contends: (1) the district of Arizona was not a proper venue; (2) the district court did not have personal jurisdiction over him; (3) the indictment filed against him was…