Roberson

MEMORANDUM **

Wallace Roberson appeals the 51-month sentence imposed after a jury convicted *102 him of conspiracy and false claims against the government in violation of 18 U.S.C. §§ 2 and 286-287. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo the district court’s interpretation of the sentencing guidelines and give due deference to its application of the guidelines to the facts. United States v. Van Krieken, 39 F.3d 227, 230 (9th Cir.1994). We affirm.

Roberson contends that the district court erred by using the sentencing guideline for fraud and deceit, U.S.S.G. § 2F1.1 (1992), rather than the guideline for tax-related offenses, U.S.S.G. § 2T1.4 (1992). We disagree. ‘When a particular statute proscribes a variety of conduct that might constitute the subject of different offense guidelines, the court will determine which guideline section applies based upon the nature of the offense conduct charged in the count of which the defendant was convicted.” U.S.S.G. § 1B1.2, cmt n. 1 (1992). Here, the court properly applied U.S.S.G. § 2F1.1 (1992) because Roberson was charged with conspiracy and false claims against the government. See U.S.S.G. Appx. A (1992) (§ 2F1.1…