United States v. John Charles Walsh

985 F.2d 577 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. John Charles WALSH, Defendant-Appellant. No. 92-10118. United States Court of Appeals, Ninth Circuit. Submitted Nov. 5, 1992. * Decided Jan. 25, 1993. Appeal from the United States District Court for the District of Nevada; No. CR 91-00079-ECR, Edward C. Reed, Jr. District Judge, Presiding. D. Nev. AFFIRMED AS TO CONVICTION; REMANDED FOR RESENTENCING. Before BOOCHEVER, NOONAN and O'SCANNLAIN, Circuit Judges. 1 MEMORANDUM ** 2 John Charles Walsh was convicted of violating 18 U.S.C. § 1505 by threatening to impede the collection of a tax. He appeals. We affirm his conviction but remand for resentencing. FACTS 3 Walsh failed to file his 1988 tax return. The Internal Revenue Service (IRS) pursued him until he filed it on February 25, 1991, showing a tax liability of $10,007.04. No payment was included with the return. The IRS sought to be paid, finally sending…