United States v. Sharon Kukhahn

MEMORANDUM

Defendant-Appellant Sharon Kukhahn appeals her jury conviction and sentence for one count of conspiracy to defraud the Internal Revenue Service (IRS) in violation of 18 U.S.C. § 371 , four counts of income tax evasion in violation of 26 U.S.C. § 7201 , and one count of corrupt interference with the administration of internal revenue laws in violation of 26 U.S.C. § 7212 (a). We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

The district court did not err in admitting evidence related to the business practices of Kukhahn’s alleged co-conspirator because that evidence was relevant to the existence and scope of the conspiracy. See United States v. Rizk, 660 F.3d 1125, 1131 (9th Cir.2011). Additionally, the district court did not err in admitting photographic evidence of the co-conspirator’s office and Kukhahn’s residence because the photographs were relevant to the charges of conspiracy and tax evasion. Kukhahn failed to preserve any Rule 403 objection to this evidence, and its admission does not rise to plain error. See United States v. Gomez-Norena, 908 F.2d 497 , 501 n. 4 (9th Cir.1990).

We reject Kukhahn’s contention that the district court erred in…