Bennett

MEMORANDUM **

Sufficient evidence supports Hamlet Bennett’s conviction for tax evasion under 26 U.S.C. § 7201 . Testimony and physical evidence at trial established Bennett’s “wilfulness,” “the existence of a tax deficiency,” and “an affirmative act constituting an evasion or attempted evasion of the tax.” Sansone v. United States, 380 U.S. 343, 351 , 85 S.Ct. 1004 , 13 L.Ed.2d 882 (1965). “[U]s[ing a] family trust,” “insisting] that [clients] pay ... in cash,” and “[other] similar devices” provide “sufficient evidence to support an inference of intent to evade the payment of taxes.” United States v. DeTar, 832 F.2d 1110, 1114 (9th Cir.1987). Although the Internal Revenue Service did not make an assessment of taxes due and owing, “[a] tax deficiency exists from the date a return is due to be filed; that deficiency arises by operation of law.” United States v. Voorhies, 658 F.2d 710, 714 (9th Cir.1981). Ample evidence at trial indicated that Bennett actively tunneled income through third parties in an attempt to evade taxation, and the government’s case at trial was not a prejudicial variance from the allegations in the indictment. See United States v. Pisello, 877 F.2d 762, 765…