United States Ninth Circuit

Defendant's convictions and sentence 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 defendant's work as a tax preparer, are affirmed, where: 1) new or increased risk of loss is sufficient to establish that wire fraud "affects" a financial institution; 2) defendant's former attorney's testimony at sentencing did not contain privileged communications so the admission of the testimony did not violate the attorney-client privilege; and 3) the district court did not clearly err in calculating the loss and restitution amounts. (Superseding opinion)

Appellate Information

• Decided 10/17/2013
• Published 10/17/2013

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• United States Ninth Circuit

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