Court of Appeals for the Ninth Circuit January 11, 1994, 92-30382, 93-30048 (United States v. Douglas Dale Kienenberger, United States of America v. Douglas Dale Kienenberger)

FARRIS, Circuit Judge:

Defendant Douglas Kienenberger appeals his convictions on five counts of willfully attempting to evade federal income taxes in violation of 26 U.S.C. § 7201 and seven counts of falsely representing a social security number in violation of 42 U.S.C. § 408(a)(2).