Sentence and conviction of conspiracy to defraud the IRS, 18 U.S.C. section 371, client tax evasion, 26 U.S.C. section 7201 and 18 U.S.C. section 2, IRS obstruction, 26 U.S.C. section 7212(a), and mail fraud, 18 U.S.C. sections 1341 and 1342, are affirmed over defendant's seven meritless arguments relating to sufficiency of the evidence, constructive amendment of the indictment, duplicitous indictment, due process violations, unreasonable sentence, and lack of nexus between crimes and property sought in forfeiture.