United States v. Frederick Jenkins

Frederick Jenkins and Willie Jenkins, brothers who ran a tax-preparation company, were convicted of conspiring to prepare fraudulent tax returns on behalf of certain clients and of willfully preparing fraudulent returns on behalf of the clients. The district court sentenced Frederick to 78 months’ imprisonment and Willie to 75 months’ imprisonment, and it ordered them to pay $3.5 million in restitution.

Frederick and Willie now appeal their convictions and sentences. They argue that the district court erred by (1) constructively amending their indictment, (2) limiting Frederick’s…