United States v. Joseph Edelson

29 F.3d 635 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Joseph EDELSON, Defendant-Appellant. No. 92-50243. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 1, 1994. Decided Aug. 1, 1994. 1 Before: BRUNETTI, KOZINSKI, and BOGGS, * Circuit Judges. 2 MEMORANDUM ** 3 Joseph Edelson was convicted after a jury trial on five counts of income tax evasion for the years 1984 through 1988, in violation of 26 U.S.C. Sec. 7201 , and six counts of using false social security numbers, in violation of 42 U.S.C. Sec. 408 (g)(2). The income tax evasion charges rested on defendant's filing frivolous tax returns for the years 1984 and 1985 and for failing to file any returns for the years 1986-88. The six counts of using false social security numbers related to the defendant's furnishing false numbers to his employers during 1986 through 1988, which caused the employers to report his earnings to the IRS under those…