Lindsey

MEMORANDUM **

Michael Anthony Lindsey, a tax preparer, appeals his conviction and sentence for aiding and assisting in the preparation and presentation of false income tax returns. See 26 U.S.C. § 7206 (2). We affirm.

(1) Lindsey claims that the jury based its verdict on inadmissible evidence, insufficient evidence, and incomplete jury instructions. We disagree. First, the district court did not abuse its discretion when it admitted Lindsey’s statement to an Internal Revenue Service Electronic Filing Specialist. In effect, Lindsey said that he knew how to and did manipulate information on tax returns for the purpose of achieving a lower taxable amount for his clients. The statement satisfied the criteria for admission under Rule 404(b) of the Federal Rules of Evidence. See United States v. Hinton, 81 F.3d 817, 822 (9th Cir.1994) (providing the factors to apply in determining whether evidence is admissible under Rule 404(b)). Also, the district court did not err when it found that the probative value of that evidence outweighed its prejudicial effect. See Fed. R.Evid. 403; United States v. Ramirez-Jiminez, 967 F.2d 1321, 1327 (9th Cir. 1992). Second, the record, which we have…