Case: 17-10081 Date Filed: 04/12/2019 Page: 1 of 21 [DO NOT PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 17-10081 ________________________ D.C. Docket No. 1:15-cr-20885-DPG-1 UNITED STATES OF AMERICA, Plaintiff-Appellee, versus STANLEY MOSCOVA, ROSNY MULLER, Defendants-Appellants. ________________________ Appeals from the United States District Court for the Southern District of Florida ________________________ (April 12, 2019) Before MARCUS, BLACK, and WALKER, * Circuit Judges. PER CURIAM: * Honorable John Walker, Jr., United States Circuit Judge for the Second Circuit, sitting by designation. Case: 17-10081 Date Filed: 04/12/2019 Page: 2 of 21 Stanley Moscova and Rosny Muller appeal their jury convictions for conspiracy to defraud the Internal Revenue Service with respect to fraudulent claims for tax refunds, and possession of fifteen or more counterfeit or unauthorized access devices, and Moscova appeals his conviction on three counts of aggravated identity theft. 1 Moscova and Muller challenge the district court’s refusal to grant an instruction on immunized witnesses. Moscova also challenges the district court’s refusal to grant a mistrial and claims that the evidence arrayed against him was insufficient as to all of the counts. After thorough review, we affirm. I. The essential facts adduced at trial are these. Detective Kenneth Sealy of the Aventura Police Department began investigating, as a part of an Internal Revenue Service (IRS) task force, an Internet Protocol (IP) address that was flagged as possibly being used to file fraudulent tax returns. That IP address was assigned to a physical address in Aventura, Florida, and the internet service account was in Wolf Obin’s name. After reviewing the lease for the apartment at that physical address - - which listed Rosny Muller and Stanley Moscova as occupants and Obin as an emergency contact -- Sealy obtained a search warrant for the apartment. The warrant 1 Moscova and Muller were tried and convicted with another individual, Wolf Obin, who also appealed to this Court. Obin has since dismissed his appeal voluntarily, leaving just the appeals of Moscova and Muller. 2 Case: 17-10081 Date Filed: 04/12/2019 Page: 3 of 21 was executed on May 10, 2013, at 6:00 a.m., at which time, Moscova and Muller were found in bedroom 1, and Obin was found in bedroom 2. 2 Vast amounts of personal identifying information (PII) belonging to other individuals were found in the house, along with a large number of prepaid debit cards. The PII included names, dates of birth, social security numbers, and other information. In bedroom 1, the names, dates of birth, social security numbers, and phone numbers were found for Virginia Plume, Donald Gill, and Ronald Axford. Moscova’s passport, bank account information, and business cards also were found in bedroom 1. Law enforcement officers found a letter in bedroom 1 from the IRS to an individual named Marie Guirand that contained a preparer tax identification number (PTIN) assigned to her (which is used by tax preparation businesses to file multiple tax returns) and an email address associated with Moscova. Additional information was discovered, including ...
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