Hopper

Alice Hopper (“Hopper”), Terry Ingram (“Ingram”), George Kendall Reed (“Kendall Reed”), David Ries (“Ries”), George Loren Reed (“George Reed”), Janice Mal-len (“Mallen”), Robert McKendrick (“McKendrick”) and Roger Knight (“Knight”) (collectively “Appellants”) ap *828 peal their convictions and sentences for conspiracy to obstruct proceedings before an agency in violation of 18 U.S.C. § 371 , obstruction of proceedings before an agency in violation of 18 U.S.C. § 1505 , false personation of a government official in violation of 18 U.S.C. § 912 , and HUD fraud in violation of 18 U.S.C. § 1010 . We have jurisdiction pursuant to 18 U.S.C. § 3742 (a) and 28 U.S.C. § 1291 , and we affirm in part, reverse in part and remand this case to the district court for further sentencing proceedings in conformity with this opinion.

BACKGROUND

Appellants are members of, or were otherwise associated with, the Juris Christian Assembly (“JCA”). The JCA was established by the late Everett Thoren (“Tho-ren”), who convinced his followers that the JCA was a tax exempt religious organization. Originally established in Oregon, Thoren moved the JCA to a warehouse owned by George Reed in Modesto,…