United States v. Merchel A. Tatum

19 F.3d 31 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Merchel A. TATUM, Defendant-Appellant. No. 93-10184. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 11, 1994. Decided Feb. 28, 1994. Before: POOLE, BEEZER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM * 2 Merchel (Shelly) Tatum appeals his conviction of attempted income tax evasion in violation of 26 U.S.C. Sec. 7201 . He argues that his conviction should be reversed because the government constructively amended his indictment. He also challenges the district court's response to a question from the jury during deliberations, and argues that the district court improperly admitted evidence of his overpayment of taxes in a tax year subsequent to the years for which he was charged with tax evasion. Finally, Tatum argues that the district court erred in assessing the costs of prosecution. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We…