Wong

*3 MEMORANDUM **

Henry Sir Hin Wong (“Wong”) appeals his sentence of fifteen months imprisonment following a conviction for wilfully assisting the filing of a false tax return in violation of 26 U.S.C. § 7206 (2) and for making false statements to a federal agency in violation of 18 U.S.C. § 1001 . On appeal, Wong alleges three errors. First, Wong contends that the district court improperly limited his inquiry into the scope of immunity received by the Government witness. Second, Wong claims that the district judge improperly overruled his hearsay and Confrontation Clause objections and admitted tax returns of an absent taxpayer into evidence. Finally, Wong raises numerous challenges to the district court’s jury instructions.

A different probative value attaches to the testimony of cooperating Government witnesses depending on whether the sentence is mandatory or merely potential in nature. See United States v. Larson, 495 F.3d 1094 , 1106 n. 13 (9th Cir.2007) (en banc). A district judge can properly exclude “testimony regarding the potential sentence that the witness faced in the absence of cooperation with the government.” See id. n. 12 (emphasis in original) (internal…