In United States v. Orrock, --- F.4th ---, No. 19-10388 (9th Cir. 2022), the Court affirmed a conviction for evading the assessment of taxes under 26 U.S.C. § 7201.
This is a statute of limitations case. The Court considered when the six-year limitations period is triggered for purposes of 26 USC § 7201.
It held, "the statute of limitations for evasion of assessment cases under § 7201 runs from the last act necessary to complete the offense, either a tax deficiency or the last affirmative act of evasion, whichever is later."
"In sum, evasion of assessment and evasion of payment offenses are two ways to commit the same § 7201 offense. And we hold that the last affirmative act of evasion rule applies to both cases. Given the indictment was brought within six years of Orrock’s last evasive act, we affirm his conviction on the evasion of assessment charge."
Next, in United States v. Ceja, --- F.4th ---, No. 20-50204 (9th Cir. 2022), the Court affirmed a conviction and sentence for conspiracy to distribute methamphetamine.
I'm not sure why this case is published, as it does not break new ground. In any event, the Court rejected Ceja's arguments that: (1) his oral jury trial waiver was invalid; (2) the district court abused its discretion in rejecting his request for substitute counsel; (3) the evidence is insufficient with respect to his conviction of distribution of at least 50 grams of methamphetamine; and (4) the court erroneously treated his prior convictions as controlled substance offenses under the career offender guideline.
