Shpirt

MEMORANDUM *

Jenny Shpirt appeals the district court’s denial of her motion for a new trial based on newly discovered evidence and her sentence. 1 We affirm.

Shpirt’s motion for a new trial was not timely as it was filed months after the verdict was entered. Fed.R.Crim.P. 33(b)(2). The court’s ruling on her motion for acquittal on the non-tax-related offenses was not “new evidence” justifying a new trial on the tax counts. Nor did the same lack of evidence apply to the tax counts; as Shpirt conceded at trial, the evidence on these counts was sufficient for conviction. Her argument about spill-over effect is unavailing as she made no motion to sever. And the fact of a judgment of acquittal on the Medicare counts has no bearing on any fact at issue on the tax counts. United States v. Boulware, 384 F.3d 794, 805 (9th Cir.2004), is therefore beside the point.

The district court did not clearly err in finding that Shpirt had not “clearly demonstrate^] acceptance of responsibility for [her] offense” as required by U.S.S.G. § 3E1.1. She never accepted responsibility at all. Further, she contested facts at trial. Thus, she neither manifest *424 ed “genuine contrition” nor declined to…