United States v. Michael Bowman

NOT FOR PUBLICATION FILED

MAY 23 2022

UNITED STATES COURT OF APPEALS

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 20-30175

Plaintiff-Appellee, D.C. No. 17-cr-00068-MO

v. MEMORANDUM*

MICHAEL EDWARD BOWMAN,

Defendant-Appellant.

Appeal from the United States District Court for the District of Oregon Michael W. Mosman, District Judge, Presiding

Submitted May 12, 2022** Portland, Oregon

Before: BERZON and CHRISTEN, Circuit Judges, and BLOCK, *** District Judge.

Appellant Michael Bowman appeals his conviction on four counts of willful

failure to file a tax return, in violation of 26 U.S.C. § 7203. Bowman argues that the

Religious Freedom Restoration Act, 42 U.S.C. § 2000bb et seq. (“RFRA”), required

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). *** The Honorable Frederic Block, United States District Judge for the…