Morgan

*635 MEMORANDUM *

Koreen Morgan appeals her conviction and sentence for presenting false claims to the Internal Revenue Service (IRS) in violation of 18 U.S.C. § 287 . We have jurisdiction, 18 U.S.C. § 3742 (a); 28 U.S.C. § 1291 , and affirm.

I

Morgan argues that the district court erroneously instructed that the jury must find an element of the offense which was not supported by the evidence. As she made no objection to the instructions on this basis, our review is for plain error. There was none. The United States Code and the Code of Federal Regulations provide that the IRS and Department of Treasury are an agency and department of the United States. See 5 U.S.C. § 101 (“The Executive departments are: ... The Department of the Treasury----”); 26 C.F.R. § 601.101 (“The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue.... The Internal Revenue Service is the agency by which these functions are performed.”). It was therefore not improper for the district court to determine that this is so as a matter of law.

II

Morgan contends that the indictment fails to state an offense because her…