Rosales

MEMORANDUM

Simona Flores Rosales (“Rosales”) appeals her conviction on two counts of fraudulently concealing assets in bankruptcy proceedings under 18 U.S.C. § 152 (7); one count of making a false statement in bankruptcy proceedings under 18 U.S.C. § 152 (3); one count of money laundering under 18 U.S.C. § 1957 (a); and one count of filing a false tax return under 26 U.S.C. § 7206 (1). Rosales argues that (1) she was denied effective assistance of counsel; (2) the district court’s jury instruction concerning a matter of tax law was erroneous; (3) the court abused its discretion when refusing to admit the testimony of her expert witness; and (4) there was insufficient evidence supporting her conviction on all counts.

1. Ineffective Assistance of Counsel

Rosales argues she was denied effective assistance of counsel when her lawyer failed to object to testimony concerning certain findings of the bankruptcy court in her separate bankruptcy proceedings. The district court called a sidebar conference and expressed concern that counsel had not objected to this testimony. Counsel stated that he did not object because he planned to address the issue during his own…