United States v. Lavon T. Hanson

ORDER

The Memorandum disposition filed May 14,1993, is redesignated as an authored opinion by Judge Tashima.

OPINION

Defendant-Appellant Lavon T. Hanson appeals his conviction for making false statements in violation of 26 U.S.C. § 7206 (1), and attempting to interfere with the administration of the Internal Revenue Service (“IRS”) in violation of 26 U.S.C. § 7212 (a). As grounds for his appeal, Hanson argues that (1) the district court lacked subject matter jurisdiction; (2) the evidence presented at trial was insufficient to support the convictions; (3) the district court applied the wrong Sentencing Guideline; and (4) the district judge was biased and prejudiced against him. The district court had jurisdiction under 18 U.S.C. § 3231 . We have jurisdiction under 28 U.S.C. § 1291 . We affirm the conviction and reverse the sentence.

I.

The charges stem from Hanson’s filing false IRS forms that reported payments Hanson had never made and claimed a tax refund Hanson was not due. Hanson filed, for the year 1989, forms 1096 and 1099 information returns stating that he had received $46,996,669.41 in non-employee compensation from three Farmers Home Administration (“FHA”)…