U.S. v. TREVINO

No. 02-10545.

394 F.3d 771 (2005)

UNITED STATES of America, Plaintiff-Appellee, v. Aurora TREVINO, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 18, 2005.


Attorney(s) appearing for the Case

Anthony P. Capozzi, Fresno, CA, for the defendant-appellant.

MacGregor W. Scott, United States Attorney, Jonathan B. Conklin, Assistant U.S. Attorney, Fresno, CA, for the plaintiff-appellee.

Before: TASHIMA and CLIFTON, Circuit Judges, and RONALD B. LEIGHTON, District Judge.


LEIGHTON, District Judge.

Aurora Trevino appeals her convictions for conspiracy to defraud the United States (18 U.S.C. § 371) and attempting to evade or defeat a tax (26 U.S.C. § 7201). The convictions resulted from erroneous tax returns prepared and filed on Trevino's behalf by her accountant, Salvador Archuleta, for the 1989, 1990, 1991, and 1992 tax years. Trevino sought and was denied a new trial in the district court.

She appeals, making three...

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