United States v. Woodrow W. Allstead

19 F.3d 1441 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Woodrow W. ALLSTEAD, Defendant-Appellant. No. 93-30203. United States Court of Appeals, Ninth Circuit. Submitted March 9, 1994. * Decided March 24, 1994. 1 Before: BROWNING, KOZINSKI, and NOONAN, Circuit Judges 2 MEMORANDUM ** I. 3 To prove a violation of 26 U.S.C. Sec. 7206 (1), the government was required to show, inter alia, that Allstead "willfully subscribed to the false return[s] with the specific intent to violate the law." United States v. Hanson, 2 F.3d 942, 945 (9th Cir.1993). Accordingly, whether Allstead believed his conduct to be lawful was a matter of "consequence to the determination of the action." Fed.R.Evid. 401. Allstead's threats of violence against the same parties he later reported to the IRS tended to show he would resort to illegal means in seeking redress against those he believed had injured him. Allstead's inclination to resort to illegal…