United States v. Chris Nero

MEMORANDUM

Chris Nero appeals his conviction by plea agreement to three counts of At tempted Evasion of Federal Taxes in violation of 26 U.S.C. § 7201 . Because the parties are familiar with the factual and procedural history of this case, we repeat only those facts necessary to resolve the issues raised on appeal. We affirm.

We review claims of ineffective assistance of counsel on direct appeal “only under two extraordinary circumstances, ... (1) when the record on appeal is sufficiently developed to permit review and determination of the issue, or (2) when the legal representation is so inadequate that it obviously denies a defendant his Sixth Amendment right to counsel.” United States v. Daychild, 357 F.3d 1082, 1095 (9th Cir.2004) (quoting United States v. Ross, 206 F.3d 896, 900 (9th Cir.2000)). Neither circumstance is present here. The current record contains little more than generalized assertions of incompetence.- Moreover, Nero’s former counsel has had no opportunity to explain her alleged actions. See United States v. Laughlin, 933 F.2d 786, 789 (9th Cir.1991) (rejecting ineffective assistance of counsel claim on direct appeal where defendant’s counsel was not given an…