United States v. Douglas Carpa

95 F.3d 1158 78 A.F.T.R.2d 96 -6416 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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-Appellee, v. Douglas CARPA, Defendant-Appellant. No. 95-10258. United States Court of Appeals, Ninth Circuit. Argued Oct. 20, 1995. Submission Deferred Oct. 24, 1995. Submitted Aug. 8, 1996. Decided Aug. 21, 1996. 1 Before: FERGUSON and HAWKINS, Circuit Judges, NIELSEN, * District Judge. 2 MEMORANDUM ** 3 Defendant Douglas Carpa appeals the denial of his motion to dismiss his indictment. Carpa contends that his prosecution for conspiracy to impede the Internal Revenue Service in the collection of income taxes in violation of 18 U.S.C. § 371 violates the Double Jeopardy Clause because he was subjected to a prior administrative forfeiture and thus, the criminal prosecution constitutes multiple punishment for the same offense. 4 We have jurisdiction over this interlocutory appeal pursuant to 28 U.S.C. § 1291 and Abney v. United States, 431 U.S. 651…