United States v. Alan E. Platt

26 F.3d 134 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Alan E. PLATT, Defendant-Appellant. No. 93-30405. United States Court of Appeals, Ninth Circuit. Submitted May 24, 1994. * Decided June 9, 1994. Before: HUG, D.W. NELSON, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Alan E. Platt appeals his conviction, following a jury trial, for four counts of failure to file income tax returns in violation of 26 U.S.C. Sec. 7203 for the tax years 1985 to 1988. He contends that prosecutorial misconduct requires reversal of his conviction. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 Conviction for willful failure to file a tax return requires proof of three elements: the defendant was required to file a return, he failed to do so and his failure was willful. See United States v. Vroman, 975 F.2d 669, 671 (9th Cir.1992), cert. denied, 113 S.Ct. 1611 (1993). Platt contends his right to a fair trial was…