Wilson

MEMORANDUM *

Joseph Wilson (Wilson) appeals his convictions for aiding and abetting wire fraud, filing false tax returns and money laundering. We have jurisdiction pursuant to 28 *497 U.S.C. § 1291 , and we affirm in part, reverse in part, and remand for re-sentencing.

I. AIDING AND ABETTING

Wilson first argues that there was insufficient evidence to support his wire fraud aiding and abetting convictions. We disagree and affirm the convictions.

We review de novo the question of whether the evidence was sufficient to support a conviction. 1 We view the evidence in the light most favorable to the Government, and affirm if any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt. 2 Under this standard, there was ample evidence from which the jury could have found beyond a reasonable doubt that Wilson had the specific intent to facilitate his wife’s crime, the requisite intent to commit wire fraud himself, and that he assisted or participated in the wire fraud.

The record shows that, during the relevant time period, the Wilson family rapidly went from having difficulty meeting the costs of basic necessities to having tens of…