Court of Appeals for the Second Circuit November 8, 2012, Docket 10-2441-cr (United States v. Gyanbaah)

WINTER, Circuit Judge:

Felix Nkansah appeals from his conviction after a jury trial before Judge Rakoff for: (i) conspiracy to file false claims with the Internal Revenue Service (“IRS”) in violation of 18 U.S.C. § 286 (“Count One”); (ii) filing false claims with the IRS in violation of 18 U.S.C. § 287 (“Count Two”); (iii) bank fraud in violation of 18 U.S.C.