Defendant's conviction and sentence for aiding and assisting in the preparation of false tax returns and other crimes is affirmed where: 1) the evidence was sufficient to prove that the information was transmitted by interstate wire communication in furtherance of a scheme to defraud, thus satisfying each element of the offense; and 2) the district court did not err in calculating the tax loss for sentencing purposes.
Argued: October 30, 2009
Decided: February 5, 2010
Opinion by Circuit Judge Shedd
For Appellant: David Schertler, Schertler & Onorato LLP
For Appellee: David Ira Salem, Office of the US Attorney