JOHN R. GIBSON, Circuit Judge.
Marvin Pullman appeals his conviction and sentence on three counts, conspiracy to commit offenses against or to defraud the United States, see 18 U.S.C. § 371 (1994), aiding and abetting another in possessing or uttering a counterfeited security, see 18 U.S.C. §§ 2 and 513 (1994), and aiding and abetting the obstruction of the Internal Revenue Service, see 18 U.S.C. § 2; 26 U.S.C. § 7212...
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