United States v. Betty Osco

985 F.2d 576 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Betty OSCO, Defendant-Appellant. No. 92-50221. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 7, 1993. Decided Feb. 5, 1993. Appeal from the United States District Court for the Central District of California; No. CR 91-334-JSL-02, J. Sepncer Letts, District Judge, Presiding. C.D.Cal. AFFIRMED. Before JAMES R. BROWNING, POOLE and NOONAN, Circuit Judges. 1 MEMORANDUM * 2 Convicted of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 and sentenced to 18 months imprisonment and restitution to the Internal Revenue Service of $241,000, Betty Osco appeals both her conviction and her sentence. We affirm. INDICTMENT 3 Betty Osco (Betty) was charged with conspiracy with her son, William Osco (William), and William's employee, Robert Loya (Loya), to defraud the United States by assisting William in the evasion of the…