Lewis

MEMORANDUM **

Roy Albert Lewis appeals his conviction for tax fraud and conspiracy. We affirm.

The jury was instructed on both the good faith and the good faith reliance defenses, and the instructions were clear that these were two separate defenses. The instructions made it clear that the government had the burden of proving that Lewis acted willfully and that the defendant had no burden of proving good faith. Taken as a whole, the instructions were not misleading. The district court did not abuse its discretion when it included a good faith reliance on qualified tax accountant jury instruction. The evidence and arguments in this case implicitly raised the defense on behalf of the defendant. The instruction correctly stated the elements of the defense of good faith reliance on a qualified tax accountant. See United States v. Bishop, 291 F.3d 1100, 1106-07 (9th Cir.2002). Even if the district court had abused its discretion, any error was harmless.

The evidence was sufficient to sustain Lewis’ conviction. Although there was some evidence that Lewis acted in good faith, the government presented evidence that, viewed in the light most favorable to the government, could have…