United States v. Anthony F. O'Brien

35 F.3d 573 74 A.F.T.R.2d 94 -6199 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Anthony F. O'BRIEN, Defendant-Appellant. No. 93-10605. United States Court of Appeals, Ninth Circuit. Submitted July 11, 1994. * Decided Aug. 31, 1994. 1 Before: LEAVY, KLEINFELD, Circuit Judges, and MARSH, ** District Judge. 2 MEMORANDUM *** 3 Anthony F. O'Brien appeals the sentence imposed on him under the Sentencing Guidelines for his failure to file federal income tax returns in violation of 26 U.S.C. Sec. 7203 . For the reasons discussed below, we affirm. I. FACTS AND PROCEEDINGS BELOW 4 On March 25, 1993, O'Brien was indicted on three counts of failure to file federal income tax returns in violation of 26 U.S.C. Sec. 7203 . The tax returns in question were O'Brien's (and his wife's) joint returns for 1986, 1987, and 1988. Two months after the indictment, O'Brien filed tax returns for all three years and paid the amounts due the IRS on…