United States v. Eddie L. Ayers, and Gregory R. Ayers

ALARCON, Circuit Judge:

Gregory Ayers appeals from his conviction for conspiracy to defraud the United States in the collection of income taxes in violation of 18 U.S.C. § 371. Eddie Ayers appeals from his conviction and sentence for three counts of income tax evasion in violation of 26 U.S.C. § 7201. They were tried jointly before a jury in the district court for the Northern District of California. They raise numerous challenges to their convictions on appeal. The appeals have been consolidated for our review. We affirm.

PERTINENT FACTS

Gregory Ayers and his father, Eddie Ayers, were indicted…