United States v. Stanley D. Beus

21 F.3d 1116 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Stanley D. BEUS, Defendant-Appellant. No. 93-30256. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 4, 1994. Decided April 22, 1994. Before: WRIGHT, TANG, and REINHARDT, Circuit Judges. 1 MEMORANDUM * I. INTRODUCTION 2 Appellant Stanley D. Beus ("Beus") appeals his criminal conviction under 26 U.S.C. Sec. 7206 (2) for eight counts of aiding or advising in the preparation of fraudulent or false tax documents. We affirm the judgment of the district court. II. BACKGROUND 3 In 1981, appellant Stanley D. Beus ("Beus") formed Shilo Automatic Sprinkler, Inc. ("Shilo"), a closely held corporation located in Nampa, Idaho. Shilo was in the business of installing fire sprinkler systems in commercial buildings across the western United States. 4 Between 1985 and 1987, Shilo filed quarterly income tax returns with the Internal Revenue Service ("IRS").…