United States Ninth Circuit

Defendant's convictions and sentences for fraud by wire affecting a financial institution, aiding and assisting in the preparation of a false return, fraud by wire, and aggravated identity theft, arising out of the defendant's work as a tax preparer, is affirmed, where: 1) there was sufficient evidence for a rational jury to conclude that defendant's fraudulent returns exposed the banks to an increased risk of loss within the meaning of 18 U.S.C. section 1343; 2) the jury was not wrong in convicting defendant of aggravated identity theft while relying on the predicate wire fraud offenses, which occurred after 18 U.S.C. section 1028A's enactment date; 3) the admission of testimony from defendant's former attorney, who was called by defendant's new attorney, regarding the loss and restitution calculations, did not violate defendant's rights nor the attorney-client privilege; and 4) the district court did not clearly err in calculating the loss and restitution amounts.

Appellate Information

• Decided 08/02/2013
• Published 08/02/2013

Judges

• BEISTLINE

Court

• United States Ninth Circuit

Counsel