United States v. John Patrick Laughlin

33 F.3d 60 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. John Patrick LAUGHLIN, Defendant-Appellant. No. 93-10708. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 11, 1994. Decided Aug. 24, 1994. Before: NORRIS, THOMPSON, and TROTT, Circuit Judges. 1 MEMORANDUM * 2 Defendant Laughlin appeals the district court's denial of his motion to dismiss the indictment charging him with willfully making and subscribing false federal income tax returns in violation of 26 U.S.C. Sec. 7206 (1). We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Laughlin argues that his criminal prosecution is barred by an agreement ("Closing Agreement") between the IRS and his employer, Riverside Casino, which provides for the resolution of employees' past tax liability exclusively through civil administrative procedures. Laughlin contends that his criminal prosecution stems from a past tax liability and is…