United States v. Cohen

BARRON, Circuit Judge.

*81 R. David Cohen ("Cohen") appeals his convictions for one count of conspiracy to convert government property, in violation of 18 U.S.C. § 371 ; fourteen counts of conversion of government property, in violation of 18 U.S.C. § 641 ; and one count of conspiracy to commit money laundering, in violation of 18 U.S.C. § 1956 (h). He also challenges his sentence. The convictions stem from his role in using bank accounts that he owned or controlled in order to negotiate fraudulently-obtained federal tax refund checks. We affirm the convictions and the sentence.

I

Cohen and his…