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U.S. v. WORKINGER

No. 95-30200.

90 F.3d 1409 (1996)

UNITED STATES of America, Plaintiff-Appellee, v. William Lee WORKINGER, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 23, 1996.

Attorney(s) appearing for the Case

Robert E. Lindsay and Alan Hechtkopf, United States Department of Justice, Tax Division, and Scott A. Schumacher, United States Department of Justice, Criminal Appeals and Tax Enforcement Policy Section, Tax Division, Washington, D.C., William Fitzgerald and Christopher L. Cardani, Assistant United States Attorneys, Eugene, Oregon, for plaintiff-appellee.

Joseph Wetzel, Wetzel and DeFrang, Portland, Oregon, for defendant-appellant.

Before: REINHARDT, KOZINSKI and FERNANDEZ, Circuit Judges.

Opinion by Judge FERNANDEZ; Partial Concurrence by Judge KOZINSKI.

FERNANDEZ, Circuit Judge:

William Lee Workinger appeals his conviction for willfully failing to pay taxes in violation of 26 U.S.C. § 7203, willfully filing a false income tax return in violation of 26 U.S.C. § 7206(1), and corruptly obstructing and impeding the due administration of the Internal Revenue laws in violation of 26 U.S.C. § 7212(a). We affirm.

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