Tanaka
United States v. Tanaka
Opinion
Lead Opinion
MEMORANDUM **
Riccio Masahide Tanaka (“Tanaka”) appeals his convictions for structuring transactions to evade currency reporting requirements and willful failure to file a tax return in violation of 31 U.S.C. § 5324 and 26 U.S.C. § 7203 . We affirm.
The district court did not abuse its discretion by permitting the government to impeach Tanaka with evidence of his prior tax conviction. Failure to file a tax return is a crime involving dishonesty or false statement, and crimes involving dishonesty are automatically admissible for impeachment purposes under Federal Rule of Evidence 609(a)(2), and no balancing of prejudice is required. Dean v. Trans World Airlines, 924 F.2d 805 , 811-12 (9th Cir.1991). The numerous other questions, to which Tanaka did not object at trial (or objected on different grounds), were either permissible under Rule 608(b) as probative of Tanaka’s truthfulness or untruthfulness, or did not constitute plain error because Tanaka has not demonstrated that the allegedly improper questions had an impact on the outcome of the proceeding. United States v. Olano, 507 U.S. 725, 734 , 113 S.Ct. 1770 , 123 L.Ed.2d 508 (1993).