Caulder

MEMORANDUM ***

Sharon Lee Caulder (“Caulder”) appeals her conviction for committing bankruptcy fraud in violation of 18 U.S.C. § 152 (1) and for failing to file federal income tax returns for the years 1998-2003, in violation of 26 U.S.C. § 7203 . Because the parties are familiar with the facts and procedural history we do not include them here, except as necessary to explain our disposition. We have jurisdiction under 28 U.S.C. § 1291 and 18 U.S.C. § 3742 and we AFFIRM.

Jury Instructions

In giving its preliminary jury instructions, the district court neither abused its discretion nor committed plain error. See United States v. Shipsey, 363 F.3d 962 , 966 n. 3 (9th Cir.2004) (explaining that instructions objected to during trial are reviewed for abuse of discretion); Jones v. United States, 527 U.S. 373, 388 , 119 S.Ct. 2090 , 144 L.Ed.2d 370 (1999) (explaining that instructions not objected to at the trial court are reviewed for plain error); United States v. Recio, 371 F.3d 1093, 1099-1100 (9th Cir.2004) (same).

The instructions as a whole were accurate statements of the law, were adequate to guide the jury’s deliberations, and did not mislead or prejudice the jury. See…