Court of Appeals for the Second Circuit September 21, 2016, No. 14-2437-cr (United States v. Daugerdas)

JOHN M. WALKER, Jr., Circuit Judge:

Defendant Paul M. Daugerdas appeals from a judgment entered in the United States District Court for the Southern District of New York (Pauley, J.) following a jury trial convicting him of (1) one count of conspiracy to defraud the Internal Revenue Service (“IRS”) in violation of 18 U.S.C. § 371; see 26 U.S.C. § 7201 and 18 U.S.C.