explicitly allege that the tax returns were false because the subcontractors did not exist.
That does not mean, however, that a constructive amendment occurred when the government contended at trial that the subcontractors were fictitious. The government argued the subcontractors did not exist in support of the indictment's allegation that the deductions on line 5 of schedule A were too high. PDC's accountant testified that he prepared the deductions that appeared on line 5 based on the sums of the hundreds of checks made out to the six subcontractors, and the returns' supporting schedules identified the source of the amounts on line 5 as payments to subcontractors (along with much smaller amounts for tool rental and scrapping). The government's position at trial was that each line 5 was falseseem that his company was paying millions of dollars to subcontractors. That evidence bears on his knowledge of the falsity of the returns he signed that took deductions for subcontractors, as does the fact that he brought the canceled checks to his accountant specifically so that the accountant could prepare the company's tax returns and other reports. Moreover, the jury heard that employee wages carry with them additional consequences that matter to the IRS, including withholding requirements and Social Security taxes. From all the evidence it heard, the jury could have believed that one reason Presbitero wanted to take deductions for "subcontractors" was to defraud the IRS and that doing so would have impeded the IRS had it attempted to look into his pay scheme. The jury therefore