Rakow

MEMORANDUM *

Ronald L. Rakow appeals his conviction for tax evasion. 26 U.S.C. § 7201 . We affirm.

(1) Rakow asserts that because evidence of his failure to disclose loans to the Internal Revenue Service was admitted, there was constructive amendment of the indictment, or at least a variance. See United States v. Adamson, 291 F.3d 606, 614-15 (9th Cir.2002). We disagree. There was no plain error. 1 His claim that the jury could not have founded its verdict on most of the overt acts set forth in the indictment because it acquitted him of other counts associated with those acts must fail. At most, that would indicate a non-cognizable inconsistency. See United *454 States v. Powell, 469 U.S. 57, 62-65 , 105 S.Ct. 471, 475-77 , 83 L.Ed.2d 461 (1984); United States v. Franco, 136 F.3d 622, 630 (9th Cir.1998); United States v. Hart, 963 F.2d 1278, 1281-82 (9th Cir.1992). Also, the mere fact that evidence is of a wrongdoing not specifically set forth in the indictment does not preclude its admission. See United States v. Bhagat, 436 F.3d 1140, 1146 (9th Cir.2006). In addition, the evidence in question was admissible to undercut Rakow’s assertion that he had acted in good faith and was…