Koff

ORDER

The memorandum disposition filed November 2, 1994, is hereby redesignated as an authored opinion by Judge Hall.

*418 OPINION

Irwin and Darline Koff were each indicted by a grand jury and charged with making false claims against the United States in violation of 18 U.S.C. § 287 , and with making and subscribing false tax returns in violation of 26 U.S.C. § 7206 (1). Together, they were indicted for and charged with corruptly obstructing and impeding the due administration of the tax laws in violation of 26 U.S.C. § 7212 (a), and aiding and abetting such offense, in violation of 18 U.S.C. § 2 . After a bench trial, the Koffs were convicted on all counts. We have jurisdiction over this timely appeal.

Counsel was appointed on appeal for each defendant. Each defendant’s attorney filed a brief seeking to withdraw as counsel and claiming that there were no appealable issues, pursuant to Anders v. California, 386 U.S. 738 , 87 S.Ct. 1396 , 18 L.Ed.2d 493 (1967). This court denied the motions to withdraw and sua sponte ordered the parties to brief an issue not raised by either defendant, regarding whether the Sentencing Guidelines had been properly applied in this case. We now…