United States v. Matthew Berry

MEMORANDUM

Matthew Carl Berry appeals his jury convictions for conspiracy to defraud the United States in violation of 18 U.S.C. § 371 , and willfully filing false tax returns in violation of 26 U.S.C. § 7206 (1). Berry argues that five procedural errors at trial warrant reversal. Because Berry failed to object at trial to each of the asserted deficiencies, we review for plain error. See United States v. Greer, 640 F.3d 1011, 1017-18 (9th Cir.2011); United States v. Wright, 625 F.3d 583, 610 (9th Cir.2010); United States v. Banks, 514 F.3d 959, 975-76 (9th Cir.2008); United States v. Shwayder, 312 F.3d 1109, 1120 (9th Cir.2002). We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

I

The district court did not plainly err in permitting the government to impeach Berry with “extrinsic evidence” suggesting that Berry remained involved in the tax fraud scheme even after his indictment. Federal Rule of Evidence 404(b) states that the government may introduce “other acts” evidence “provided that upon request by the accused, [the government] shall provide reasonable notice in advance of trial, or during trial if the court excuses pretrial notice on good cause shown, of…