United States v. Willena Stargell

ORDER

In response to the parties’ filings regarding Appellant’s Rehearing Petition of August 28, 2013, the opinion filed on August 2, 2013,’ is hereby WITHDRAWN. Furthermore, Appellant’s Motion For Leave To File Reply To Opposition of October 4, 2013, is hereby DENIED.

OPINION

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…