PER CURIAM.
[¶ 1] Michael A. Skarbinski appeals from a judgment of conviction entered in the Superior Court (Cumberland County, Beaudoin, J.), following a jury trial, on one count of theft by deception (Class C), 17-A M.R.S. § 354(1)(A), (B)(4) (2010); two counts of criminal attempted theft by deception (Class D), 17-A M.R.S. §§ 152(1)(D), 354(1)(A), (B)(4) (2010); and three counts of making and subscribing false tax returns (Class D), 36...
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