Weathers

MEMORANDUM **

Thomas and Kathy Weathers, husband and wife, were convicted by a jury of one count of income tax evasion, in violation of 26 U.S.C. § 7201 , and five counts of failure to file tax returns, in violation of 26 U.S.C. § 7203 . On appeal, Kathy Weathers challenges the admission into evidence of a summary chart. Thomas Weathers raises multiple issues relating to his conviction and sentence.

Kathy Weathers argues that the district court erred in admitting into evidence a summary chart estimating the Weathers’ business profits. Federal Rule of Evidence 1006 allows voluminous writings, recordings, or photographs, “which cannot conveniently be examined in court,” to be presented in the form of a chart, summary, or calculation. Here, the materials underlying the summary chart were sufficiently voluminous to meet the requirements of Rule 1006. Kathy Weathers also had a full opportunity to cross-examine the Internal Revenue Service agent who prepared the chart. See Frank Music Corp. v. Metro-Goldwyn-Mayer, Inc., 772 F.2d 505 , 515 n. 9 (9th Cir.1985) (holding that a summary exhibit was properly admitted where the plaintiff had an ample opportunity to cross-examine the witness…