FLAUM, Circuit Judge.
David Beasley, George Coe, and Jeffrey Thomas pled guilty to wire fraud and impersonating an Internal Revenue Service agent in violation of 18 U.S.C. §§ 1343 and 912. Beasley and Coe also pled guilty to mail fraud in violation of 18 U.S.C. § 1341. All three defendants contest their sentences. For the reasons stated herein, we affirm the sentences imposed by the district court.
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