United States v. Jerome Perry Hearne

995 F.2d 234 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Jerome Perry HEARNE, Defendant-Appellant. No. 92-50315. United States Court of Appeals, Ninth Circuit. Submitted April 9, 1993. * Decided May 25, 1993. 1 Before NOONAN and LEAVY, Circuit Judges, and FITZGERALD ** , District Judge. 2 MEMORANDUM *** 3 Hearne appeals his sentence following conviction of conspiracy to make false claims and making false claims against the United States in violation of 18 U.S.C. §§ 286 and 287. We affirm. FACTS 4 Hearne prepared documents necessary to file false and fictitious income tax returns for 1990 claiming refunds of taxes purportedly paid the United States and the state of California. Hearne's coconspirators recruited individuals to pose as taxpayers, obtaining their full names and social security numbers. Hearne created fictitious W2s and other documents showing earnings purportedly paid the fictitious taxpayers and…