United States v. Bates

MEMORANDUM **

Defendant Christopher Bates challenges his conviction and 57-month sentence for conspiracy to defraud the government by impeding the Internal Revenue Service (“IRS”) in violation of 18 U.S.C. § 371 , conspiracy to engage in mail and wire fraud in violation of 18 U.S.C. § 371 , and conspiracy to engage in money laundering in violation of 18 U.S.C. §§ 371 and 1956(h). We affirm.

1. Defendant first argues that the district court erred by refusing to grant his motion for acquittal because there was insufficient evidence presented at trial to tie him to the conspiracies. On de novo review, United States v. Johnson, 357 F.3d 980, 983 (9th Cir.2004), we conclude that a rational trier of fact could have found beyond a reasonable doubt that Defendant was guilty of the conspiracy charges.

The government presented evidence that Defendant acted as a signatory, trustee, and agent for some of the Unincorporated Business Organizations (“UBOs”) created by Defendant and his codefendants. He signed documents on behalf of a business entity run by Defendant and his codefendants to create and manage some of the UBOs, he wired money through various banks, which was eventually deposited…