David

MEMORANDUM *

Kelly Agbonmoba David appeals his sentence of forty-six months following a jury trial and conviction for conspiracy to defraud the IRS, in violation of 18 U.S.C. § 371 , and aiding and assisting in the filing of false tax returns, in violation of 26 U.S.C. § 7206 (2). We have jurisdiction to hear this appeal under 28 U.S.C. § 1291 . Because the parties are familiar with the facts, we do not recount them here except as necessary to explain our decision.

David argues that the district court improperly relied on police reports rather than court documents to determine that David’s prior theft conviction was admissible for impeachment purposes. David is correct. In order for a prior conviction to be admissible under Federal Rule of Evidence 609(a)(2), the burden is on the government to show facts demonstrating “that the particular conviction involved fraud or deceit.” United States v. Glenn, 667 F.2d 1269, 1273 (9th Cir.1982). These facts must come from “information such as an indictment, a statement of admitted facts, or jury instructions.” Fed.R.Evid. 609, Advisory Committee’s Note. These details were also not admissible under Federal Rule of Evidence 608(b), as the…