United States v. Charles W. Anshen, United States of America v. Richard Candelaria

993 F.2d 884 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Charles W. ANSHEN, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Richard CANDELARIA, Defendant-Appellant. Nos. 91-10440, 91-10441. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 2, 1992. Decided May 17, 1993. As Amended June 9, 1993. Before: GOODWIN, FARRIS, and PREGERSON, Circuit Judges. 1 MEMORANDUM * 2 Defendants-Appellants Charles W. Anshen 1 and Richard Candelaria (collectively "defendants") appeal their jury convictions for conspiring to impair and impede the Internal Revenue Service ("IRS") in the assessment and collection of income taxes in violation of 18 U.S.C. § 371 , and aiding in the preparation of a false tax return in violation of 26 U.S.C. § 7206 (2). Candelaria also appeals his conviction for filing false returns in violation of 26 U.S.C. § 7206 (1). The defendants challenge (1) the…