United States v. Bedford

McKAY, Circuit Judge.

Defendant-Appellant Robert N. Bedford appeals his conviction for conspiracy under 18 U.S.C. § 371. 1 The government filed a twenty-nine-count superseding indictment charging three individuals with various crimes. Defendant was named in Count One of the indictment, which charged him with conspiracy to commit two underlying crimes: 1) defrauding the United States of America by impeding the Internal Revenue Service in its lawful efforts to collect income taxes, and 2) assisting individual taxpayers in filing fraudulent tax returns in violation of 26 U.S.C. § 7206(2). 2 The…