Court of Appeals for the Ninth Circuit April 12, 2001, No. 00-50272; D.C. No. CR-99-02863-BTM (United States v. Rosales)

MEMORANDUM2

Simona Flores Rosales (“Rosales”) appeals her conviction on two counts of fraudulently concealing assets in bankruptcy proceedings under 18 U.S.C. § 152(7); one count of making a false statement in bankruptcy proceedings under 18 U.S.C. § 152(3); one count of money laundering under 18 U.S.C. § 1957(a); and one count of filing a false tax return under 26 U.S.C. § 7206(1).