United States v. Philip Layfield

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 7 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, Nos. 22-50047 22-50133 Plaintiff-Appellee, D.C. No. v. 2:18-cr-00124-MWF-

PHILIP LAYFIELD, AKA Philip Samuel Pesin MEMORANDUM *

Defendant-Appellant.

Appeal from the United States District Court for the Central District of California Michael W. Fitzgerald, District Judge, Presiding

Argued and Submitted February 16, 2024 Pasadena, California

Before: TALLMAN, IKUTA, and OWENS, Circuit Judges.

Philip James Layfield appeals from his convictions after a jury trial on

nineteen counts of wire fraud (counts 1-19), one count of mail fraud (count 23),

one count of attempt to evade and defeat tax (count 26), one count of willful failure

to collect or pay over tax (count 27), and one count of misdemeanor failure to file a

tax return (count 28). He brings various challenges to counts 1-4, 6, 8-10, 12-13,

* This disposition is not appropriate for publication and is…