United States v. Craig Orrock

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 19-10388 Plaintiff-Appellee, D.C. No. v. 2:16-cr-00111-

JAD-DJA-1

CRAIG P. ORROCK,

Defendant-Appellant. OPINION

Appeal from the United States District Court for the District of Nevada Jennifer A. Dorsey, District Judge, Presiding

Argued and Submitted October 19, 2021 San Francisco, California

Filed January 26, 2022

Before: Bridget S. Bade and Patrick J. Bumatay, Circuit Judges, and Richard M. Berman, * District Judge.

Opinion by Judge Bumatay

* The Honorable Richard M. Berman, United States District Judge for the Southern District of New York, sitting by designation. SUMMARY **

Criminal Law

The panel affirmed a conviction for evading the assessment of taxes under 26 U.S.C. § 7201, in a case in which a jury convicted the defendant on this evasion charge along with two other tax offenses.

The government accused the defendant of tax evasion for concealing income he received from the sale of a vacant lot that he controlled. Rather than report the sale proceeds on his personal tax…