Dain
United States v. Dain
Opinion
Lead Opinion
*92 MEMORANDUM **
A jury convicted Defendant Patrick Dain (“Dain”) of multiple counts of making false statements under penalty of perjury in violation of 26 U.S.C. § 7206 (1) for filing false tax returns and one count of obstruction in violation of 26 U.S.C. § 7212 (a). Dain appeals his convictions and sentence. The facts and the rest of the procedural history are familiar to the parties, and we do not repeat them here.
ANALYSIS
A. Challenges to Obstruction Charge
1. Statute of Limitations Defense
Dain first asserts that many of the actions alleged in support of the obstruction charge were barred by the statute of limitations and that the trial court erred by failing to give jury instructions on this limitations defense.
Under 26 U.S.C. § 6531 (6), a six-year statute of limitations period is imposed for violations of 26 U.S.C. § 7212 (a), with the period running from the date on which the last overt act was committed. United States v. Carlson, 235 F.3d 466, 470-71 (9th Cir.2000). Since not all of the acts underlying the obstruction charge fell within the six-year period, 1 Dain argues that he was entitled to a jury instruction explaining that at least one of them must fall…