Unpublished Disposition, 927 F.2d 611 (9th Cir. 1991)

MEMORANDUM^** 

A jury found Keith Engstrom guilty of four counts of willful failure to file income tax returns in violation of 26 U.S.C. § 7203, two counts of submitting false W-4 forms in violation of 26 U.S.C. § 7205, and two counts of knowingly submitting a false claim for a refund in violation of 18 U.S.C. § 287. The same jury found Sheryl Engstrom guilty of two counts of willful failure to file income tax returns and one count of submitting a false W-4 form. The court sentenced Keith Engstrom to three years and seven months in prison, five years probation and a $2500 fine. The court sentenced Sheryl Engstrom to two years probation, 250 hours of community service and a $2000 fine. The Engstroms appeal.

The Engstroms moved for a continuance before trial in order to allow the government to comply fully with 26 U.S.C. § 6103(h) (5). Section 6103(h) (5) provides defendants in tax cases with an unqualified right to information regarding the audit history of prospective jurors. United States v. Hashimoto, 878 F.2d 1126, 1133 (9th Cir. 1989). The Engstroms argue that it was error for the district court to deny the motion, because the government provided only a partial response to their request.

The Engstroms' claim is controlled by our recent decision in United States v. Sinigaglio, No. 90-30109, slip op. (9th Cir.Feb. 5, 1991). We therefore reverse the Engstroms' convictions and remand for a new trial. Because this claim is dispositive, we find it unnecessary to address the other claims raised on appeal.

REVERSED and REMANDED.