Court of Appeals for the Ninth Circuit September 17, 2002, No. 01-30168; D.C. No. CR-00-00186-TSZ (United States v. Smith)

MEMORANDUM **

Norman Hugh Smith appeals his 36-month sentence imposed following his guilty plea conviction for two counts of making and subscribing a false individual tax return and two counts of making and subscribing a false corporate tax return, in violation of 26 U.S.C. § 7206(1). We have jurisdiction pursuant to 28 U.S.C. § 1291 and 18 U.S.C. § 3742, and we affirm.