Court of Appeals for the Ninth Circuit February 28, 2007, 05-10581 (United States v. Hagop Vartanian)

BYBEE, Circuit Judge.

Hagop Vartanian (“Vartanian”) appeals his jury convictions for aiding and abetting the filing of a false tax return, in violation of 18 U.S.C. § 2 and 26 U.S.C. § 7206(1), and two counts of aiding and abetting the making of false statements on a loan application, in violation of 18 U.S.C. § 2 and 18 U.S.C. § 1014.