United States v. Elizabeth Garcia De Nieto

JERRY E. SMITH, Circuit Judge:

Elizabeth Garcia De Nieto was convicted of conspiracy to defraud the United States, mail fraud, and aiding and abetting aggravated identity theft. De Nieto appeals, challenging the court's calculation of the loss amount, the sufficiency of the evidence to support the verdict that she aided and abetted aggravated identity theft, and the court's disqualification of her original attorney for conflict of interest. We affirm.

I

De Nieto would send packages from her house in Mexico to her contacts in the United States, including numerous completed tax returns that had…