United States v. Alan Rodrigues

MEMORANDUM ***

Defendant Alan Rodrigues appeals his convictions for (1) conspiracy to defraud the United States by impairing and impeding the Internal Revenue Service (“IRS”), in violation of 18 U.S.C. § 371; (2) mail fraud, in violation of 18 U.S.C. § 1341; and (3) aiding in the preparation of materially false income tax returns, in violation of 26 U.S.C. § 7206(2). Rodrigues argues that the district court erred in denying his motion for judgment of acquittal under Federal Rule of Criminal Procedure 29. He also argues that the district court erred in denying his motion for a new trial under…