US v. Wanland, No. 14-10170 (7-27-16)(Owens with Wallace and Schroeder).  This was a tax evasion case, with the defendant a civil lawyer who didn't pay taxes.  The 9th affirmed the convictions, rejecting the argument that partnership levies were not wages or salaries" and could not be garnished.

The decision is here:

https://cdn.ca9.uscourts.gov/datastore/opinions/2016/07/27/14-10170.pdf