United States v. Willena Stargell

Willena Stargell appeals her convictions of twelve felonies arising out of her work as a tax preparer for various clients.

The superseding indictment charged fraud by wire affecting a financial institution (Counts 1 to 6); aiding and assisting in the preparation of a false return (Counts 7 to 12); fraud by wire (Counts 13 to 15); and aggravated identity theft (Counts 16 to 18). The district court dismissed Counts 6,12, and 18 on the government’s motion. After the district court granted her motion for acquittal on Counts 3, 9, and 15, Stargell was convicted on the remaining charges. She claims that the district court erred by: (1) failing to grant her motion for judgment of acquittal as to Counts 1, 2, 4, and 5 of the superseding indictment despite the government’s failure to prove that the underlying conduct affected a financial institution; (2) permitting convictions on Counts 16 and 17 without excluding the possibility that they were based on conduct that preceded the enactment of 18 U.S.C. § 1028A; (3) allowing Stargell’s former attorney to testify at the sentencing hearing; and (4) improperly calculating loss and restitution amounts.

We have jurisdiction under 28…