Lundberg

MEMORANDUM **

Timothy Jonathan Lundberg appeals pro se his jury trial conviction and 15-month sentence for one count of conspiracy to obstruct the lawful functions of the IRS and three counts of counterfeiting the IRS seal, in violation of 18 U.S.C. §§ 371 and 506(a), respectively. During the course of an IRS audit of Lundberg’s business, it was discovered that Lundberg and his co-defendant, Schuppert, had sent false “Summons Termination” letters bearing-the IRS seal to businesses who had previously received IRS requests for information. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

Lundberg first contends that the government constructively amended the indictment by introducing at trial evidence of tax evasion, conduct occurring outside the period alleged in the indictment, and Schuppert’s plea agreement. Because Lundberg did not make this contention in the district court, we review for plain error. 1 United States v. Shipsey, 190 F.3d 1081, 1085 (9th Cir.1999). A constructive amendment of the indictment occurs when the evidence proved at trial supports a crime other than the crime charged in the indictment. United States v. McCormick, 72 F.3d 1404, 1408…