Cook

MEMORANDUM **

Defendant William Dean Cook appeals his conviction on five counts of aiding and abetting tax evasion under I.R.C. § 7201 and 18 U.S.C. § 2 . Defendant Susan O’Brien appeals her conviction of one count of conspiracy to defraud the government under 18 U.S.C. § 371 ; six counts of tax evasion under I.R.C. § 7201; six counts of aiding and abetting tax evasion under I.R.C. § 7201; and thirty-four counts of aiding the preparation of false tax returns under I.R.C. § 7206(2).

We affirm the convictions of both Defendants. However, we remand Mr. Cook’s case to the district court for resentencing.

A. Sufficiency of the Evidence Claims.

Cook and O’Brien challenge the sufficiency of the evidence against them, arguing that the government failed to prove that they willfully violated the tax law. We review de novo the sufficiency of the evidence, United States v. Carranza, 289 F.3d 634, 641 (9th Cir.2002), and affirm the district court as to both defendants.

“[W]illfulness is an element in all criminal tax cases,” United States v. Bishop, 291 F.3d 1100, 1106 (9th Cir.2002), which “may be inferred from all the facts and circumstances of a defendant’s conduct.” United States v.…