United States v. Melvin Parsons, United States of America, Plaintiff-Appellant/cross-Appellee v. Melvin Parsons, Defendant-Appellee/cross-Appellant

66 F.3d 337 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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-Appellant, v. Melvin PARSONS, Defendant-Appellee. UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. Melvin PARSONS, Defendant-Appellee/Cross-Appellant. Nos. 94-50388, 94-50460. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 9, 1995. Decided Sept. 7, 1995. Before: THOMPSON, LEAVY, and TROTT, Circuit Judges. 1 MEMORANDUM * 2 Melvin Parsons was convicted of four counts of willfully subscribing to false income tax returns and sentenced to five years' probation. The government appeals from the sentence imposed, and Parsons cross-appeals from his conviction. We affirm the conviction but remand for resentencing. 3 Parsons first argues that the district court improperly shifted the burden of proof by requiring him to show good faith as an affirmative defense to willfulness. The materials before us show that both parties and the district court all…