United States of America v. Brent S. Meisner

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
BRENT S. MEISNER,
Defendant-Appellant.
No. 17-30102
D.C. No.
3:14-cr-05475-RBL-1
MEMORANDUM*
Appeal from the United States District Court
for the Western District of Washington
Ronald B. Leighton, District Judge, Presiding
Submitted August 29, 2018**
Seattle, Washington
Before: HAWKINS, McKEOWN, and W. FLETCHER, Circuit Judges.
Brent Meisner appeals from his bench trial conviction and eighteen-month
sentence for one count of knowingly filing a materially false tax return, in violation
of 26 U.S.C. § 7206(1). We have jurisdiction pursuant to 28 U.S.C. § 1291, and we
affirm.
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
SEP 4 2018
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2
The evidence is sufficient to support Meisner’s conviction because, viewing
the evidence in the light most favorable to the prosecution, a rational trier of fact
could find beyond a reasonable doubt that Meisner knowingly made a false statement
on his 2009 tax return. Although Meisner argues his testimony supported a good-
faith defense, he does not challenge the district court’s adverse credibility finding
against him. See United States v. Overton, 573 F.3d 679, 689 n.8 (9th Cir. 2009)
(amended opinion) (finding “no reason to set aside” the district court’s credibility
determination and credit the defendant’s trial testimony). Moreover, sufficient
evidence belies any asserted good-faith misunderstanding. Meisner was a
sophisticated businessperson who carefully tracked income and expenses on
multiple rental properties for tax purposes. Additionally, his former employer
explained to Meisner that his termination stemmed from failing to reimburse the
company for substantial noneconomic income, thus placing Meisner on notice that
he received noneconomic income.
AFFIRMED.

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