Yagman

MEMORANDUM **

A jury convicted Stephen Yagman of one count of tax evasion in violation of 26 U.S.C. § 7201 , one count of bankruptcy fraud in violation of 18 U.S.C. § 157 , and eleven counts of money laundering in violation of 18 U.S.C. § 1957 . We have jurisdiction under 28 U.S.C. § 1291 , and we affirm Yagman’s conviction.

I.

Yagman first argues that the district court should have dismissed the bankruptcy fraud count because the indictment failed to allege a fraudulent scheme separate from the bankruptcy proceedings. We agree that 18 U.S.C. § 157 requires that the government prove a fraudulent scheme separate from the bankruptcy proceedings. See United States v. Milwitt, 475 F.3d 1150, 1155 (9th Cir.2007). Here, however, Count One of the Indictment alleges that Yagman’s bankruptcy proceedings were part of a larger fraudulent scheme to commit tax evasion and hide assets from the Internal Revenue Service and other creditors. These allegations were expressly incorporated into Count Two of the Indictment and are sufficient to satisfy the requirement that the indictment allege a fraudulent scheme separate from the bankruptcy proceedings. Accordingly, the district court did not err…