Bidegary

MEMORANDUM *

Bidegary appeals from a judgment of conviction pursuant to 26 U.S.C. §§ 7206 (1) and 7206(2), for willfully subscribing a false tax return and willfully causing the preparation and filing of false tax returns. The district court had jurisdiction under 18 U.S.C. § 3231 , and we have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . We affirm.

*508 I.

Bidegary first argues that the trial court committed reversible error in refusing to instruct the jury that his conduct was not willful under 26 U.S.C. § 7206 if he acted with negligence, gross inadvertence, careless disregard, justifiable excuse, mistake, or a good faith misunderstanding of the requirements of the law. We review a district court’s formulation of jury instructions for an abuse of discretion. United States v. Vallejo, 237 F.3d 1008, 1024 (9th Cir.2001). “[WJhether a district court’s instructions adequately covered a defendant’s proffered defense [] is reviewed de novo.” United States v. Pierre, 254 F.3d 872, 875 (9th Cir.2001).

A separate instruction on good faith is unnecessary where the trial court has adequately instructed the jury on specific intent. See United States v. Solomon,…