Rutherford

*575 MEMORANDUM *

Martin and Nanja Rutherford (“the Rutherfords”) appeal their convictions by a jury for making and filing false income tax returns for 1992, and for failing to file income tax returns for 1993. Specifically, they argue that the district court erred in denying their motions to suppress evidence, in denying their Rule 29 motions for judgments of acquittal, and in making inconsistent evidentiary rulings throughout the trial. We disagree, and affirm the district court’s order entering judgments of conviction against the Rutherfords. Because the parties are familiar with the facts, we will not recite them except as necessary

I.

We review de novo a district court’s denial of a motion to suppress and its application of the law. United States v. Murillo, 255 F.3d 1169, 1174 (9th Cir.2001). The district court’s factual findings underpinning its denial of a motion to suppress are reviewed for clear error. Id.

The Rutherfords argue that IRS Special Agent Lilia Ruiz interrogated them at their offices without identifying herself or informing them of their constitutional rights, and that all evidence obtained as a result of the interrogation violated their Fifth Amendment…