Demott

MEMORANDUM *

DeMott, Roark and Powell appeal from their convictions for conspiracy to defraud the United States and conspiracy to commit acts against the United States for their tax evasion operation. The district court had jurisdiction pursuant to 18 U.S.C. § 3231 , and we have jurisdiction over these timely appeals pursuant to 28 U.S.C. § 1291 . We affirm.

DeMott and Roark’s principal argument for reversal of their convictions is the alleged variance between the indictment, which charged them with “unlawfully and knowingly conspiring], combining] and agreeing] together and with each other ... (a) to defraud the United States for the purpose of impeding ... the lawful function of the Internal Revenue Service ...; and (b) to commit offenses against the United States, specifically and willfully to aid and assist in ... the preparation and presentation to the [IRS] of tax returns that were false and fraudulent as to material matters ...” and the district court’s instruction to the jury that, in order to convict, it had to find that there was an agreement to defraud the United States or to commit acts of aiding and abetting the preparation or presentation of false tax returns.…