Court of Appeals for the Ninth Circuit April 5, 2002, No. 01-10293; D.C. No. CR-99-00006-DWH(RAM) (United States v. Bidegary)

MEMORANDUM *

Bidegary appeals from a judgment of conviction pursuant to 26 U.S.C. §§ 7206(1) and 7206(2), for willfully subscribing a false tax return and willfully causing the preparation and filing of false tax returns. The district court had jurisdiction under 18 U.S.C. § 3231, and we have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291. We affirm.

*508I.