Moniz

MEMORANDUM *

Defendant Stacy Moniz appeals his conviction of six counts of tax evasion and other crimes related to his concealment of income earned in 1994. Moniz raises three separate challenges to his conviction and sentence. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

1. Motion to Suppress Evidence.

Moniz contends that the district court erred in denying his motion to suppress incriminating evidence obtained by his law partner and former secretary from *508 their law offices. He argues that the removal of documents from his law firm’s offices was, in effect, a search by local law enforcement officers which could not be conducted without a warrant. We review de novo the denial of the motion to suppress; however, we must accept the district court’s underlying factual findings if they are not clearly erroneous. United States v. Reed, 15 F.3d 928, 930 (9th Cir.1994). We find no clear error in the district court’s finding that Moniz’s law partner and his former secretary, who were embroiled in a business dispute with Moniz, had a legitimate, independent motivation for removing the documents from the offices, apart from any interest local law enforcement may have…