United States v. Winston Scott Mesch, United States of America v. James A. Hoffman

12 F.3d 1109 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Winston Scott MESCH, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. James A. HOFFMAN, Defendant-Appellant. Nos. 88-1495, 89-10017. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 1, 1993. Decided Nov. 17, 1993. 1 Before: CHOY, CANBY, and NOONAN, Circuit Judges 2 MEMORANDUM * 3 Winston Scott Mesch and James A. Hoffman appeal their convictions for conspiracy to defraud the United States by impeding tax collection in violation of 18 U.S.C. Sec. 371 , making false tax returns in violation of 18 U.S.C. Sec. 7206 (1), and aiding and abetting the making of false tax returns in violation of 26 U.S.C. Sec. 7206 (2). 1 We affirm. 2 DISCUSSION 3 I. 4 Appellants contend that the I.R.S. exceeded statutory restrictions on its authority to investigate the religious activities of a church when it investigated their Universal Life…