Creasia

MEMORANDUM *

Creasia appeals from his jury conviction on two counts of filing a false federal income tax return in violation of 26 U.S.C. § 7206 (1). The district court had jurisdiction under 18 U.S.C. § 3231 . We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

Creasia first argues that the district court erred by denying his motion for judgment of acquittal. Viewing the evidence in the light most favorable to the government, we conclude that the evidence was sufficient for a rational trier of fact to find beyond a reasonable doubt that Crea-sia willfully filed tax returns that he did not “believe to be true and correct as to every material matter.” 26 U.S.C. § 7206 (1); see United States v. Hanson, 2 F.3d 942, 945 (9th Cir.1993) (stating standard of review for sufficiency of evidence).

The jury heard testimony that Creasia was a successful small business owner who kept careful records and reviewed his tax returns (including pointing out an error that his tax preparer had made on a previous return). The jury could reasonably infer that Creasia had some knowledge of the documents that he signed in furtherance of his stated intent to “reduc[e] ... tax liability in…