United States v. Leon Silverman, A/K/A Lee Lawrence

990 F.2d 1265 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Leon SILVERMAN, a/k/a Lee Lawrence, Defendant-Appellant. No. 92-50466. United States Court of Appeals, Ninth Circuit. Submitted March 2, 1993. * Decided April 12, 1993. Before CHOY, GOODWIN and SKOPIL, Circuit Judges: 1 MEMORANDUM ** 2 Leon Silverman appeals his conviction for five counts of filing false income tax returns in violation of 26 U.S.C. § 7206 (1) (1988). He argues that the evidence is insufficient to show that he willfully signed his tax returns knowing them to be false. We reject that contention, and we affirm. 3 To prove a violation under section 7206(1), the government must show that the defendant acted willfully, with knowledge that the tax returns were not correct in material respects. United States v. Crooks, 804 F.2d 1441, 1448 (9th Cir.1986), modified on other grounds, 826 F.2d 4 (9th Cir.1987). The defendant's signature on the tax return…