Full opinion text
TJOFLAT, Circuit Judge: This case involves multiple schemes to defraud the Florida and California Medicaid programs by causing them to pay for blood-derivative medications (“blood-derivatives”) more than once. Martin J. Bradley III and his father, Martin J. Bradley, Jr., (collectively “the Bradleys”) owned Bio-Med Plus, Inc. (“Bio-Med”), a Miami-based pharmaceutical wholesaler that purchased and sold blood-derivatives. Beginning in 1996, in addition to purchasing blood-derivatives from drug manufacturers, the Bradleys had Bio-Med purchase blood-derivatives that had not been administered to the patients for whom they had been prescribed and place those blood-derivatives in its inventory. Most of these patients were eligible for Medicaid — that is, Florida Medicaid, California Medicaid (“Medi-Cal”), or the Genetically Handicapped Persons Program (“GHPP”) — and Medicaid had paid for their prescriptions. Bio-Med thereafter sold the unused blood-derivatives to pharmacies in Florida and California. The pharmacies, in turn, used them to fill prescriptions and then, in most eases, obtained reimbursement from the states’ Medicaid programs. Although these recycled blood-derivatives accounted for less than two and a half percent of Bio-Med’s overall sales, they accounted for a much larger portion of Bio-Med’s profits, yielding in excess of $39 million over a five-year span from 1998 through 2002. The Government chose to prosecute the Bradleys’ schemes under the anti-racketeering, conspiracy, mail fraud, wire fraud, and money laundering statutes, 18 U.S.C. §§ 1962, 371, 1341, 1343, and 1956, respectively, and the statutes criminalizing the failure to disclose an interest in a financial account in a foreign country while engaging in a pattern of illegal activity, i.e., mail fraud, wire fraud, or money laundering, 31 U.S.C. §§ 5314 and 5322(b). The grand jury indicted eight individuals, Bio-Med, and Interland Associates, Inc. All ten defendants stood trial before a jury. The jury exonerated five defendants and returned verdicts of guilty against four, Bradley III, Bradley, Jr., Bio-Med, and Albert L. Tellechea. It found against Bradley III on Counts 1 through 54 and 83 through 284, Bradley, Jr., on Counts 1, 54, 285, and 286, Bio-Med on Counts 1 through 53, and Tellechea on Count 3. The district court sentenced the Bradleys and Tellechea to terras of imprisonment, imposed fines, and ordered them to make restitution. Bio-Med was placed on probation, fined, and also ordered to make restitution. As part of the Bradleys’ sentences the district court ordered forfeiture to the United States of the Bradleys’ interests in Bio-Med. The court also ordered the Bradleys and Bio-Med to pay to the United States jointly and severally, as forfeiture, the sum of $39.5 million. All four defendants appealed their convictions and sentences. Twenty-three days after the imposition of the four defendants’ sentences, and while their convictions and sentences were on appeal, the district court, to aid the Government in realizing the above forfeiture and the fines and special assessments imposed on the defendants, entered an order appointing a receiver and instructed her to marshal the defendants’ assets. The Bradleys, Bradley, Jr.’s wife, Norma Bradley, and Tellechea appealed that order, and it is now before us along with the appeals of the convictions and sentences. The Bradleys, Bio-Med, and Tellechea seek the reversal of their convictions and the entry of judgments of acquittal on the ground that the jury’s verdicts lack evidentiary support. Alternatively, they seek the vacation of their convictions and remand for a new trial on the ground that adverse rulings the district court made pretrial and at trial deprived them of a fair trial. If neither form of relief is forthcoming, the defendants seek resentencing on the ground that the district court erred in applying the Sentencing Guidelines. The Bradleys, Norma Bradley, and Tellechea challenge the order creating the receivership on the ground that the Government does not need a receiver to collect the fines and special assessments the defendants are required to pay because the legal remedies the law provides are sufficient for that purpose. Nor, they argue, is a receiver needed to ensure that the defendants satisfy their restitution obligations to the victims of their crimes. We begin our consideration of these appeals by setting out, in part I, the facts the Government established in its case in chief. In part II, we explain why, in the light of those facts, the jury’s verdicts rest on solid ground. Part III determines that there is no basis in the district court’s adverse rulings — both pretrial and at trial — for granting a new trial. Part IV considers the challenges to the defendants’ sentences, affirms Bradley Ill’s and Bio-Med’s sentences, vacates Bradley, Jr.’s and Telleehea’s sentences, and remands their cases for resentencing. Part V addresses the challenges to the receivership. Part VI concludes. I. The schemes to defraud the Florida and California Medicaid programs were of varying levels of complexity. All involved the “recycling” of blood-derivatives, numerous individuals and corporate entities, and multiple transactions. The “Florida Medicaid Scheme” encompassed several smaller schemes named for the various individuals and entities with whom the Bradleys and Bio-Med were conducting business, including the “Infustat & Seratech Scheme,” the “Sentry/Castro Scheme,” and the “Liz Pascual/IV Solutions Scheme.” The “California Medicaid Scheme,” involving Medi-Cal and GHPP, included no sub-schemes. We begin in Florida and then move to California. A. The Florida Medicaid Scheme was executed in this way. Physicians who were working at AIDS clinics in the Miami area and prescribing intravenous immune globulin (“IVIG”) for AIDS patients were recruited by Bradley III confederates Harry Castro, Jose A. Trespalacios, and Tellechea to do two things: (1) to have their prescriptions filled at Infustat, Inc. (“Infustat”) and Serateeh, Inc. (“Seratech”), both “closed door pharmacies” in which the Bradleys possessed an ownership interest or otherwise controlled; and (2) to resell back to the Bradleys and Bio-Med the IVIG that went unused when a patient failed to appear at the clinic for the IVIG infusion. For that unused IVIG, the Bradleys paid approximately one-third the price at which Florida Medicaid had reimbursed the pharmacies. In addition to the sale price of the IVIG, the physicians received kickbacks for having their patients’ prescriptions filled at Infustat and Seratech; for example, Dr. Jose Arocha and Dr. Patrick Cadigan received kickbacks of $10,000 and $5,000, respectively, each month for continuing the arrangement. About twice a month, Tellechea or Trespalacios, or both, came to the clinics, picked up the unused IVIG, and took it to Michael Bossey, who owned MedPoint, Inc. (“MedPoint”), a closed door pharmacy operating in the Miami area. Bossey, in turn, delivered the IVIG to Bio-Med’s warehouse in Miami. Bossey provided Tellechea with the money to pay the physicians who sold the IVIG. Bossey obtained the necessary funds by having MedPoint invoice Bio-Med for the illicitly-procured IVIG at the going wholesale price pharmacies were paying wholesalers for the medication. This created the impression that Med-Point, a pharmacy, was returning to Bio-Med the IVIG it did not need, or was swapping IVIG for other blood-derivatives that it needed more than TVIG, and that Bio-Med, a wholesaler, was willing to purchase the- IVIG or accept it as payment. Bio-Med subsequently sold the unused IVIG to pharmacies, both those owned by the Bradleys and unsuspecting third party pharmacies, which used the medications to fill prescriptions for other patients. Using the other patients’ Medicaid numbers, these pharmacies billed Florida Medicaid for the unused IVIG. Over time, the Florida Medicaid Scheme grew to involve a second prescription drug wholesaler owned by the Bradleys, In-termed Pharmaceutical, Inc., d/b/a In-termed Marketing of Savannah (“In-termed”). Intermed ostensibly operated as Bio-Med’s purchasing agent, but was largely used to conceal payments made to Bossey and Tellechea and, through them, to the physicians who were providing the unused IVIG. Bossey, on behalf of Med-Point, billed Intermed for the unused IVIG he delivered to Bio-Med. Intermed, in turn, paid Bossey at MedPoint. This gave the appearance that MedPoint was selling Intermed excess inventory of traditionally-acquired IVIG instead of the unused IVIG Bossey was delivering to Bio-Med’s Miami warehouse. Bio-Med provided Intermed the funds it needed to complete the transactions. The amount of recycled IVIG Florida Medicaid paid for varied based on the number of patients who had prescriptions for IVIG, but failed to appear for their infusions. According to an assistant of Dr. Arocha, only a small percentage of Dr. Arocha’s patients regularly kept their appointments at the clinic. One of Dr. Cadigan’s assistants said that only twenty to thirty percent of Dr. Cadigan’s patients appeared at the clinic when scheduled for an infusion; Dr. Cadigan estimated that figure to be fifty percent. By one estimate, Bio-Med paid approximately $200,000 every month for recycled IVIG purchased from these two physicians. Bio-Med paid nearly the same amount for IVIG from Sentry Drugs, the closed door pharmacy Harry Castro acquired in 2000 after leaving Infustat. Sentry, like Med-Point, invoiced Intermed for the unused IVIG, but delivered it to Bio-Med’s warehouse. The Bradleys and Bio-Med made substantial profits on every gram of recycled IVIG resold. It purchased the medications at approximately $40 per gram; $20 went to the physician, $10 to Bossey, and $10 to Tellechea and Trespalacios. During the same time period, Florida Medicaid reimbursed pharmacies for IVIG at $54 per gram. The Bradleys thereby earned a profit somewhere in the range of $14 per gram on IVIG it acquired from the physicians. Another Bio-Med source of IVIG was Elizabeth (“Liz”) Pascual, who owned the closed door pharmacy, IV Solutions, Inc (“IV Solutions”), and who carried out the so-called Liz Pascual/IV Solutions Scheme. Bradley III contacted Pascual in 1998 in search of IVIG. When Pascual informed him that IV Solutions had none in stock, Bradley III urged her to get on a manufacturer’s waiting list for the blood-derivative. Pascual did so, falsely indicating that she had patients in need of IVIG; in reality, IV Solutions had no patients at all. In the meantime, Pascual purchased unused IVIG from a source she developed. Pascual sold the recycled IVIG to Bio-Med under invoices issued to Intermed. This medication often came in irregular packaging and always without pedigree. To obscure the fact that the IVIG was being recycled, Bradley III instructed Pascual to note on her invoices “direct account with manufacturer,” a phrase which implied that pedigree had been established. Pascual received payment for the IVIG in cashier’s checks purchased by Intermed and delivered to her in person or by mail. The Bradleys profited heavily from the IVIG Bio-Med obtained from Pascual. Pascual purchased the IVIG for approximately $42 per gram and invoiced it to Intermed at $54 per gram. Intermed invoiced it to Bio-Med at $58 per gram, approximately the manufacturers’ price for IVIG during that period, so that the transfer would look legitimate. Florida Medicaid reimbursed the Bradleys’ pharmacies, Infustat and Seratech, for the same IVIG at $72.89 per gram. On every sale, the Bradleys and Bio-Med, through these pharmacies, effectively retained the difference between the $54 per gram purchase price and the $72.89 reimbursement price, or $18.89 per gram. B. The Bradleys and Bio-Med began running the Medi-Cal/GHPP Scheme in 1998. Prior to that time, Actsys Medical, Inc. (“Actsys”), a prescription drug wholesale business, supplied Recombinate, a hemophilia medication, to pharmacies, which, in turn, obtained reimbursement from MediCal or GHPP. Actsys’ two principal owners, Jon Tamiyasu and Kelly Smith, and another individual, Jim Williams, owned one of the closed door pharmacies, Apex Therapeutic Care, Inc. (“Apex”), purchasing Recombinate from Actsys. As sales representative for Apex, Williams then developed a network of hemophiliac patients — all of whom subscribed to either Medi-Cal or GHPP — who were willing to sell their excess Recombinate after receiving reimbursement for the medication from Medi-Cal or GHPP. After negotiating with these patients, Williams worked out a deal whereby he, Tamiyasu, and Smith (collectively, the “Apex Partners”) would purchase that unused Recombinate and recycle it to be resold. In 1998, Tamiyasu approached Bradley III with an opportunity to purchase this unused Recombinate at discounted rate, and Bradley III agreed. Thereafter, once Williams obtained the Recombinate from his network of patients, Smith would remove all identifying papers from the vials and ship the vials (off the books) to Bio-Med in Miami. Bio-Med kept the majority of the recycled Recombinate for its own stock and sold the remainder back to Apex, which, to accommodate its arrangement with Bio-Med, had commenced operating as a wholesaler as well as a closed door pharmacy. Eventually the Apex Partners stopped shipping the unused Recombinate they intended to repurchase from Bio-Med to Miami and instead held that Recombinate in California pending the outcome of the transaction; that Recombinate was bought and sold, then, solely on paper. This had the effect of washing the Recombinate clean of any taint — to an outside observer, the Recombinate appeared to have been purchased legitimately by Apex from Bio-Med and shipped to California from Miami even though it had never once left the Apex Partners’ possession. Both Bio-Med and Apex distributed the Recombinate to pharmacies, which, unaware of how the Recombinate had been acquired, dispensed it to patients. Apex also distributed the unused Recombinate to its patients. Medi-Cal and GHPP reimbursed the pharmacies, including Apex, for the Recombinate at $1.28 per unit (the rate for unused Recombinate). Bio-Med paid the Apex Partners nearly $2.3 million for the Recombinate. The payments were made in cash or by check written on a Bio-Med bank account. After the Bradleys incorporated Intermed, In-termed paid the Apex Partners approximately $2.1 million on its bank account in Savannah, Georgia. About $300,000 more came from an account in Puerto Rico for which the Bradleys were signatories. Finally, the Apex Partners charged another $1 million on an off-shore credit card the Bradleys gave them. The credit card company was paid with funds drawn on bank accounts in Nassau, Miami, and Savannah that were controlled by the Bradleys. C. The Bradleys and their associates attempted to camouflage the profits they realized from the schemes. In February 1998, the Bradleys incorporated Intermed Pharmaceutical Supply, Corp. (“IPS”) as a trading company headquartered in Nassau, the Bahamas. In May and December of that year, Bradley, Jr., opened two accounts in IPS’s name at the Nassau location of Barclays Bank PLC. A corresponding account was opened at a Sun-Trust Bank in Savannah. The Bradleys then arranged for money to be transferred from their domestic accounts, including the SunTrust account, into the Barclays accounts. In 1998, almost $2 million was transferred. In 1999, that figure was nearly $3 million, dropping to a little more than $800,000 in 2000. Funds were paid out of the Barclays accounts to several individuals and entities involved in the schemes. The payment methods were not consistent; the Bradleys altered their methods after realizing that certain transactions were more easily tracked by law enforcement. The Bradleys first transferred funds out of the IPS accounts to a Barclays account in the name of Global Biologies, a corporation the Apex Partners created. The Apex Partners obtained credit cards linked to the Global Biologies account, which they used to purchase luxury goods and other personal items or services. The Bradleys also withdrew funds for their own use from the IPS accounts by arranging for credit/debit cards to be issued in their names and funding those cards with payments from the IPS accounts at Barclays. Later, the Bradleys ceased using the cards and instead made direct transfers from the Bar-clays accounts to Infustat’s and Bio-Med’s corporate accounts and to Tellechea’s personal bank account. These transfers totaled over $1.5 million in 1998, over $3.1 million in 1999, and just north of $845,000 in 2000. Neither Bradley disclosed the existence of the Barclays accounts to the Internal Revenue Service (“IRS”) in 1999 or 2000, both failing to check the appropriate box on Form 1040’s Schedule B acknowledging “an interest in or a signature authority or other authority over a financial account in a foreign country.” The Bradleys also failed to file the corresponding Treasury Department Form 90-22.1, which is used to report income from a foreign bank account. II. The Bradleys and Bio-Med argue that the facts as depicted above were insufficient to establish that they committed the crimes alleged in the indictment — specifically, violations of the RICO, mail fraud, wire fraud, and money laundering statutes. The Bradleys also contend that the Government failed to make out a case under the statute requiring the reporting of foreign financial transactions. Telleehea argues that the Government failed to prove that he conspired to defraud Florida Medicaid or to pay physicians kickbacks for having blood-derivative prescriptions filled at the Bradleys’ closed-door pharmacies. We turn first, in subpart A, to the Bradleys’ and Bio-Med’s arguments, then, in subpart B, to Telleehea’s. Finally, in sub-part C, we consider Bradley III and Tellechea’s argument that the district court erred in denying their motions for judgment of acquittal on venue grounds. A. In assessing the Bradleys’ and Bio-Med’s challenges to the sufficiency of the evidence, we focus on the arguments they have not advanced in their briefs in addition to those they have made. For example, they do not dispute that Bio-Med was recycling blood-derivatives as the Government contended. Rather, they argue that their recycling scheme did not operate to defraud Florida Medicaid, Medi-Cal, or GHPP — that is, neither those programs nor the patients to whom the recycled medications were administered were the victims of a fraud they perpetrated. If they are correct, none of their convictions can stand, as each is predicated on the alleged fraud perpetrated against Florida Medicaid and Medi-Cal or GHPP. 1. Bradley III was convicted on Counts 1 through 54 and 83 through 284, Bradley, Jr., on Counts 1, 54, 285 and 286, Bio-Med on Counts 1 through 53. To make their point that the evidence failed to show fraud, these defendants direct their argument to Count 1, which influences — if not directly controls — our decision on the remaining counts. Count 1 was brought under the Racketeer Influenced and Corrupt Organizations Act (“RICO”), 18 U.S.C. § 1962(c). Count 1 alleged that the Bradleys, Bio-Med, Telleehea, and others constituted an “enterprise” engaged in interstate commerce and that they conducted that enterprise “through a pattern of racketeering activity.” All of the acts that made up the pattern of racketeering alleged in Count 1, i.e., the acts the Bradleys and Bio-Med were found to have committed in carrying out the recycling scheme, were based on fraud — mail fraud; wire fraud; transportation of blood-derivatives acquired by fraud; laundering money obtained by mail fraud and wire fraud; failure to disclose an interest in a financial account in a foreign country while engaged in mail fraud, wire fraud, and laundering money obtained by mail or wire fraud. The Bradleys and Bio-Med do not dispute that they and the others constituted, and operated as, an “enterprise.” Nor do they dispute that the mailings, wire communications, transportation of blood-derivatives, monetary transactions, and failure to disclose an interest in a foreign financial account took place as alleged in the superceding indictment. They dispute, instead, that the jury had evidence of fraud sufficient to convict them on Count 1. Bradley III and Bio-Med make the same argument with respect to their convictions on Counts 2 through 53. Count 2 alleged a RICO conspiracy, 18 U.S.C. § 1962(d), to commit the Count 1 offense. Count 3 alleged that Bradley III and Bio-Med conspired to defraud Florida Medicaid by wire. Counts 4 through 32 alleged that they defrauded Florida Medicaid by wire. Count 33 alleged that they conspired to defraud Medi-Cal and GHPP by wire. Counts 34 through 53 alleged that they defrauded Medi-Cal and GHPP by wire. The Bradleys again make the same argument with respect to the remaining counts of conviction. They were convicted on Count 54, which alleged that they conspired to launder money obtained by mail fraud and/or wire fraud. Bradley III was convicted on Counts 83 through 283 for laundering money obtained by mail fraud and/or wire fraud. Bradley III was convicted on Count 284 and Bradley, Jr., was convicted on Counts 285 and 286 for failing to disclose an interest in a financial account in a foreign country while engaging in a pattern of illegal conduct, i.e., mail fraud, wire fraud, and money laundering. Because the outcome of the Bradleys’ and Bio-Med’s sufficiency-of-the-evidence arguments turn on the absence of fraud, we start with what constitutes mail fraud and wire fraud, and how those offenses serve as elements of money laundering, transportation of stolen goods, and failure to disclose foreign financial transactions. a. Mail and wire fraud are analytically identical save for the method of execution. “Both offenses require that a person (1) intentionally participates in a scheme or artifice to defraud another of money or property, and (2) uses or ‘causes’ the use of the mails or wires for the purpose of executing the scheme or artifice.” United States v. Ward, 486 F.3d 1212, 1222 (11th Cir.2007) (citing United States v. Hewes, 729 F.2d 1302, 1320 (11th Cir.1984) (mail fraud), and United States v. Hasson, 333 F.3d 1264, 1270 (11th Cir.2003) (wire fraud)). The first element, a scheme or artifice to defraud, “requires proof of a material misrepresentation, or the omission or concealment of a material fact calculated to deceive another out of money or property.” United States v. Maxwell, 579 F.3d 1282, 1299 (11th Cir.2009) (emphasis added). “A misrepresentation is material if it has a natural tendency to influence, or is capable of influencing, the decision maker to whom it is addressed.” Id. (internal quotations and alteration omitted). The second element is self-explanatory. [A] person “causes” the mails to be used within the meaning of 18 U.S.C. § 1341, or the wires to be used within the meaning of 18 U.S.C. § 1343, when he acts “with knowledge that the use of the mails [or wires] will follow in the ordinary course of business, or where such use can reasonably be foreseen, even though not actually intended.” Ward, 486 F.3d at 1222 (quoting Pereira v. United States, 347 U.S. 1, 8-9, 74 S.Ct. 358, 363, 98 L.Ed. 435 (1954)) (alteration in original). Proof of intent to defraud is necessary to support convictions for mail and wire fraud. United States v. Jennings, 599 F.3d 1241, 1250 (11th Cir. 2010). “A jury may infer an intent to defraud from the defendant’s conduct.” Maxwell, 579 F.3d at 1301. “Evidence that a defendant personally profited from a fraud may provide circumstantial evidence of an intent to participate in that fraud.” United States v. Naranjo, 634 F.3d 1198, 1207 (11th Cir.2011) (citing United States v. Navarro-Ordas, 770 F.2d 959, 966-67 (11th Cir.1985)). Significantly, the mail and wire fraud statutes “punish unexecuted as well as executed schemes.” Pelletier v. Zweifel, 921 F.2d 1465, 1498 (11th Cir.1991). It is therefore unnecessary that the victim actually relies on the misrepresentation or omission; proof of intent to defraud is sufficient. See id. All that is necessary is that the scheme be reasonably calculated to deceive; the intent element of the crime is shown by the existence of the scheme. United States v. Bruce, 488 F.2d 1224, 1229 (5th Cir.1973). The mail and wire fraud statutes, 18 U.S.C. §§ 1341, 1343, do not define what constitutes a scheme to defraud. In the absence of a statutory definition, the courts have provided a judicial framework for conceptualizing a fraudulent scheme. See United States v. Pendergraft, 297 F.3d 1198, 1208 (11th Cir.2002) (“[T]he meaning of ‘scheme to defraud’ has been judicially defined.”) (citing United States v. Lemire, 720 F.2d 1327, 1335 (D.C.Cir.1983)). That framework defies measure by a technical standard, Bruce, 488 F.2d at 1229, but gives us a handy measure to articulate what constitutes a “scheme to defraud,” Pendergraft, 297 F.3d at 1208. Pursuant to the judicial definition, a “scheme to defraud” is broader than the common law conception of fraud. Id. (citing Hammerschmidt v. United States, 265 U.S. 182, 188, 44 S.Ct. 511, 512, 68 L.Ed. 968 (1924)). Our definition “is a reflection of moral uprightness, of fundamental honesty, fair play and right dealing in the general and business life of members of society.” Gregory v. United States, 253 F.2d 104, 109 (5th Cir.1958). But despite its breadth, the judicial definition does not lack teeth; “the word still signifies ‘the deprivation of something of value by trick, deceit, chicane, or overreaching.’ ” Pendergraft, 297 F.3d at 1208-09 (quoting Hammerschmidt, 265 U.S. at 188, 44 S.Ct. at 512). To gauge a defendant’s intent to commit a fraudulent scheme, then, we must determine whether the defendant attempted to obtain, by deceptive means, something to which he was not entitled. b. In the present case, proof of an intent to engage in mail and wire fraud was necessary for the Government to obtain convictions on the counts alleging transportation of stolen goods in interstate commerce, 18 U.S.C. § 2314, and money laundering, 18 U.S.C. §§ 1956(a)(1)(A)(i) (concerning so-called “promotional money laundering”) and 1956(a)(1)(B)(i) (concerning so-called “concealment money laundering”). Proof of mail or wire fraud was necessary to obtain a conviction for the transportation of stolen goods in interstate commerce because that offense, as charged in this case, requires that the transported goods be moved in connection with a scheme or artifice to defraud. 18 U.S.C. § 2314. Proof of mail or wire fraud was also necessary to obtain a conviction for money laundering because that offense — whether promotional money laundering or concealment money laundering — prohibits financial transactions involving the proceeds of “unlawful activity,” a defined term that includes both mail and wire fraud, 18 U.S.C. §§ 1956(c)(7)(A) and 1961(1)(B). c. As charged, proof of mail or wire fraud was likewise necessary to sustain the convictions for failure to disclose a foreign financial interest, 31 U.S.C. §§ 5314, 5322(b). Section 5314 charges the United States Secretary of the Treasury with requiring United States taxpayers to keep records pertaining to financial transactions with foreign agencies, 31 U.S.C. § 5314(a), and with prescribing regulations pertaining to the keeping of those records, 31 U.S.C. § 5314(b), and their disclosure, 31 U.S.C. § 5314(c). Section 5322(b) imposes criminal penalties on any individual who willfully violates the Secretary’s regulations “while [also] violating another law of the United States or as part of a pattern of illegal activity involving more than $100,000 in a 12-month period.” At trial, the Government argued that the Bradleys had failed to disclose their interests in a foreign financial institution in violation of regulations prescribed pursuant to § 5314 while also committing mail and wire fraud and as a part of a pattern of illegal, racketeering activity, which, as stated supra, consisted solely of mail and wire fraud and other acts predicated on a scheme to defraud. Without proof of mail or wire fraud, then, the Government could not prove its case, as alleged in the indictment, under § 5322(b). 2. The evidence against the Bradleys and Bio-Med was sufficient to prove that they engaged in a scheme to defraud Florida Medicaid, Medi-Cal, and GHPP. As such, we affirm the jury’s verdicts and the district court’s denial of the defendants’ motions for judgments of acquittal on both schemes. In sum, we hold that a reasonable jury could have found the following. Florida Medicaid, Medi-Cal, and GHPP never intended to reimburse for recycled blood-derivatives that had been previously dispensed. For that reason, the programs had policies that indicated as much to any reasonable observer. The Bradleys and Bio-Med knew of these policies. Despite knowing that the programs would not knowingly pay for recycled blood-derivatives — and that Medicaid patients would eventually receive the lion’s share of the IVIG and Recombinate sold by Bio-Med — the Bradleys and Bio-Med, with the help of several compatriots, purchased recycled medications at discount prices from complieit physicians and patients with the intent to resell them for a significant profit. To ensure that they were not found out, these defendants went to great lengths to disguise the fact that those drugs had been recycled. And once in possession of blood-derivatives they knew to be recycled, the defendants intentionally sold them off, at full wholesale prices, to pharmacies — including Infustat and Seratech, which dealt almost exclusively with Medicaid patients — 'that billed the Medicaid programs as if the blood-derivatives had never been recycled. The Bradleys’ and Bio-Med’s practice thus induced Florida Medicaid, Medi-Cal, and GHPP to reimburse for drugs, often for a second time, when the programs otherwise would have refused. The evidence presented at trial is far too expansive to catalogue in any detail, so the following is but a brief and incomplete summary of the relevant testimony. We begin with the evidence concerning the Florida Medicaid Scheme and the evidence regarding Medi-Cal and GHPP. We then confront the defendants’ legal arguments as to the sufficiency of that evidence. a. Jerry Wells, the Bureau Chief of Pharmacy Services for Florida Medicaid, testified that the program’s “policies” require medication to have been dispensed to a patient before the dispensing pharmacy is reimbursed. Wells explained that Florida Medicaid does allow pharmacies to deliver blood-derivatives directly to a doctor’s office or to the patient for home-infusion, but that the patient must receive the medication before the pharmacy can submit a reimbursement request — in other words, that the patient should be at the doctor’s office when the pharmacy delivers the medication. If the patient is not at the doctor’s office to receive the blood-derivative, the pharmacy is supposed to put the medication back in stock and “reverse” the charges to Florida Medicaid — that is, to credit Florida Medicaid with the value of the blood-derivatives. According to Wells, Medicaid would not knowingly pay for a blood-derivative that had been “dropped-off ’ at a doctor’s office without some showing that the medication had actually been given to the patient for whom it had been prescribed. What we take, and what the jury presumably took, from Wells’s testimony is that once a medication is marked as dispensed and reimbursement is paid for it, Medicaid considers the medication administered to the patient for whom it was dispensed and would not reimburse for it a second time. It was therefore reasonable for the jury to draw from Wells’s testimony that Florida Medicaid intended to pay for blood-derivatives once, and only once, and that causing Florida Medicaid to reimburse twice for medications that had been marked as dispensed, and for which reimbursement had already been paid, was nothing other than fraudulent. Wells himself stated as much, if not in those exact words: Q. Does Florida Medicaid pay for the same drug twice? A. Only in fraudulent situations. Q. Unknowingly? A. Unknowingly. Q. Does Florida Medicaid pay for a drug that has never been administered to a patient? A. Only unknowingly. It was also reasonable for the jury to find, based on the testimony of several witnesses, that the Bradleys, Bio-Med employees, and related associates for whom the Bradleys and Bio-Med were responsible knew Florida Medicaid would not, absent misdirection, reimburse a second time for a blood-derivative that had not actually been administered to the patient the first time around. Several of the participants in the Florida Medicaid scheme, namely Dr. Cadigan and his nurse, testified that they were told by Tellechea that he would purchase IVIG from them if they stockpiled the medication whenever a patient did not appear. Most, but not all, of those patients, Tellechea knew, were covered by Florida Medicaid. As a prerequisite to stockpiling those blood-derivatives, Dr. Cadigan and his nurse forged patient signatures on documents provided to them by Tellechea, and which Tellechea required them to have completed. From that testimony, the jury could have inferred that Tellechea knew Florida Medicaid intended that all dispensed medication be used by patients and not recycled for resale; otherwise, why would Florida Medicaid require patient signatures, and why would Tellechea have Dr. Cadigan’s associate forge those signatures? Once it found that Tellechea knew that Florida Medicaid would not reimburse a second time for blood-derivatives the program considered used by patients, a reasonable jury could have taken the next step and inferred that the Bradleys, and thus Bio-Med, knew as well. First, the evidence established that Bio-Med was a leader in the prescription pharmaceutical industry. Bradley III, as CEO of Bio-Med, consequently had reason to know how Medicaid reimbursed the pharmacies he supplied. Moreover, Bradley III and Tellechea were business partners, and Tellechea sold Bio-Med the IVIG he collected from Dr. Cadigan. It seems reasonable to believe that, even if he did not know of the Medicaid policy on his own, Bradley III would have learned of it through Tellechea. The defendants’ attempts to forge and obscure the drugs’ pedigree provides additional circumstantial evidence that Bradley III and Bio-Med knew that Florida Medicaid would not pay for recycled drugs. Witness testimony established that Bradley III and his associates worked out a means of obscuring the pedigree associated with the IVIG they obtained from Dr. Cadigan and others. For example, Bossey testified that he received IVIG from Tellechea and others that was supposed to be “administered to patients but ... never received [by] them. They were [instead] given to me.” Worried that inspectors might ask him where he obtained the medication, Bossey approached Bradley III about his concerns. Bradley III responded by having Bossey invoice IVIG to In-termed in Savannah instead of directly to Bio-Med in Miami; Bossey understood that Bradley III structured the transactions in this way because inspectors from Georgia would not be able to trace the pedigree back to Bossey once Bio-Med purchased the IVIG from Intermed. Bossey also testified to Bradley Ill’s desire to directly mislead Florida pharmaceutical inspectors. According to Bossey, Bradley III asked him to halve the amount of IVIG listed on the invoices and double the price; this, said Bossey, made the transaction look legitimate, as the abnormally low price might have drawn the inspector’s “attention.” Moreover, Bossey testified that Bradley III told him to be on the lookout for control numbers written with invisible ink that would allow inspectors to trace IVIG originating at Bio-Med back to Bio-Med. Marty Bradley warned me, he said, “listen, if you get any boxes of IVIG from your sources, make sure that you look at the bottom of the box to see with a black light or if you — shift the box in light, you’ll be able to see the indentations from the pen that there are control numbers. If there are control numbers on the product, that means that I cannot take them back, so be careful.” Bossey’s testimony was largely corroborated by Castro and Pascual, both of whom testified that Bradley III instructed them to structure transactions of recycled medication to confuse the pedigree. Also, Susan Bryan, a former Bio-Med employee, testified that the IVIG Bio-Med obtained was known as “ASS” product because “it was [Bradley Ill’s] ASS if he got caught selling it.” Moreover, the Government presented evidence from which a reasonable jury could have inferred that Bradley, Jr., was aware that some portion of Bio-Med products was obtained by, in his words, “fraud.” Smith, one of the Apex Partners, testified that, at a meeting in California between the Apex Partners and the Bradleys to discuss payment methods — the Apex Partners had trouble cashing “that many checks” — Bradley, Jr., “kind of yelled out, you guys are talking about insurance fraud, you’re all going to end up in the big house and this has to stop right now.” The jury could have inferred from this statement that Bradley, Jr., understood that Bio-Med’s recycling business violated Medicaid rules. Finally, the evidence was sufficient to show that the Bradleys, Bio-Med, and their associates knew the IVIG they had received, or a portion of that IVIG, would again be distributed to Medicaid patients and billed to the state program. Bio-Med sold IVIG to its related pharmacies, Infustat and Seratech, both of which Bio-Med knew primarily catered to Florida Medicaid patients. And, even when Bio-Med sold to outside pharmacies, the nature of the blood-derivative business made it inevitable that Bio-Med’s recycled IVIG would be dispensed to patients covered by the program. From all this, a reasonable jury could have understood the evidence to prove that the Bradleys and Bio-Med knew Florida Medicaid would not have reimbursed for IVIG sold by Bio-Med had it known where Bio-Med had obtained the medication. Thus, it was reasonable to believe that, by failing to inform the program of the IVIG’s source and/or by concealing that source, these defendants knowingly caused Florida Medicaid to reimburse for medication the program did not intend to cover. b. The evidence was likewise sufficient as to Medi-Cal and GHPP. Douglas Hillbloom, a former employee in the Department of Health Services, testified that “[t]he [California] Board of Pharmacy would not allow medication once [it] had been dispensed to a patient to be returned.” This was, he said, because “[o]nee it leaves the control of the pharmacy, it was not under the control of the pharmacy or a Board of Pharmacy regulation regarding storage.” Thus, at that time in California, once blood-derivatives such as Recombinate had been dispensed to a patient, Medi-Cal and GHPP assumed they would be used — if unused, the medication was to be thrown out or disposed of, but “technically” should be destroyed. Hillbloom went on to distinguish the recycling of dispensed Recombinate from the legitimate market in prescription medication “secondary sales,” and to explain that Medi-Cal never intended to reimburse for recycled Recombinate. Following Hilbloom was Harry Fry, an employee with GHPP, who testified that, much like Medi-Cal, GHPP would not “allow payment of drugs for use by anyone else but the person to whom it was dispensed.” In other words, just like MediCal, once blood-derivatives like Recombinate had been dispensed to a patient, GHPP assumed they had either been used or destroyed by that patient. Knowledge of Medi-Cal’s and GHPP’s policies was widespread. Other industry representatives testified that it was well known that the California programs did not expect to reimburse for previously dispensed medication. David Roy, the Director of Client Services at American Home Care Federation, a specialty “home-infusion pharmacy,” explained that he believed it was “against the law” to recycle dispensed medication and stated that he would not have dispensed recycled medication had he been informed of its status. And Lawrence Guiheen, President of Bio-pharmaceuticals for Baxter Healthcare, a pharmaceutical manufacturer, similarly testified that neither his company, manufacturers generally, or pharmacies were allowed under California pharmacy regulations to accept returned medications once they had been dispensed to patients. From this testimony, a reasonable jury could have found that Medi-Cal and GHPP had policies against reimbursing for recycled medication. Furthermore, the evidence showed that Bio-Med, through Bradley III, knew of that policy and ignored it. Bradley III was an experienced professional in the prescription pharmaceutical business and presumably had the same information about Medi-Cal and GHPP’s policies as the industry insiders who testified at trial. Intermed’s invoices also suggested this knowledge; a sentence on the invoices stated that all sales were final — that is, that blood-derivatives could not be returned. Furthermore, Tamiyasu and Williams, two of the Apex partners, both of whom were involved in the California Medicaid Scheme, each testified that Bradley III was aware that Medi-Cal and GHPP would not allow recycled Recombinate to be resold if the programs ever became aware that the medication had already been dispensed to a patient. A reasonable jury could also have found that Medi-Cal and GHPP actually paid a second time for medications Bio-Med purchased from patients. First, there was testimony that, on at least one occasion, a vial of Recombinate was repurchased from a patient and eventually dispensed a second time with the original patient’s label still attached. Finally, Lawrence Guiheen testified that Medi-Cal and his company, Baxter Healthcare, discovered that Medi-Cal had reimbursed for more Recombinate than Baxter had produced’ something Guiheen originally attributed to an accounting mistake, but later understood to have been caused by the product “being resold” or a similar “illegal” act. It was therefore reasonable for this jury to believe that, just like Florida Medicaid, Medi-Cal and GHPP reimbursed for blood-derivatives a second time, in violation of their policies, and that the Bradleys, Bio-Med, and their associates caused or participated in the offending scheme. That the Bradleys and Bio-Med actually consummated their schemes only strengthens the inference that the defendants intended to participate in a fraud. See Maxwell, 579 F.3d at 1301 (permitting the jury to infer an intent to defraud when a defendant completes the fraudulent act). And the disproportionate profits the Bradleys and Bio-Med realized from their schemes again reinforces the jury verdict. See Naranjo, 634 F.3d at 1208 (permitting the jury to infer an intent to defraud based on the amount of profit realized from a scheme). Accordingly, under the mail and wire fraud statutes’ definition of a scheme or artifice to defraud, the defendants’ conduct in both cases was fraudulent. c. The Bradleys and Bio-Med advance two arguments against this conclusion. First, as discussed swpra, they contend that the programs had no policies against reimbursing for recycled drugs, or, alternatively, that they were unaware of those policies. The defendants claim that the trial testimony provided by Florida Medicaid, Medi-Cal, and GHPP representatives, and the testimony of industry experts, was merely a post-hoc attempt imply that such policies had existed. In the absence of an applicable policy, the defendants conclude they could not have defrauded the programs because the programs would have paid for the drugs even if they knew the drugs were recycled. This argument has two flaws, one factual and one theoretical. Factually, the trial testimony established that such policies did exist and that the defendants knew of them. Indeed, if the defendants thought that the programs would pay for recycled drugs, why did they go to such great lengths to conceal the fact that the medications had been recycled? Theoretically, even if the policies had not existed, the defendants still committed fraud; the defendants’ belief that the programs would not pay for recycled drugs — as evidenced by their pains to conceal their nature — is sufficient under the mail and wire fraud statutes. These statutes “punish unexecuted, as well as executed, schemes.” Pelletier, 921 F.2d at 1498. Here, the evidence supports the jury’s finding that the defendants intended to take part in a scheme that had, as its purpose, the goal of causing Medicaid programs, by way of misinformation, to reimburse for medications for which they believed the programs did not intend to reimburse. For our purposes, that is enough. See, e.g., Kemp v. Am. Tel. & Tel. Co., 393 F.3d 1354, 1359-60 (11th Cir. 2004) (recognizing a duty to inform customers of certain information where failure to do so would cause the customer to be misled) (citing, inter alia, United States v. Townley, 665 F.2d 579, 585 (5th Cir.1982) (noting that “under the mail fraud statute, it is just as unlawful to speak ‘half truths’ or to omit to state facts necessary to make the statements made, in light of the circumstances under which they were made, not misleading”)); see also Hasson, 338 F.3d at 1270-71 (“A scheme to defraud requires proof of material misrepresentations, or the omission or concealment of material facts, ..., reasonably calculated to deceive----” (citing Neder v. United States, 527 U.S. 1, 25, 119 S.Ct. 1827, 1841, 144 L.Ed.2d 35 (1999))); Langford v. Rite Aid of Ala., Inc., 231 F.3d 1308, 1312 (11th Cir.2000) (“Intent to defraud need not be shown through active misrepresentation — material omissions can be fraudulent if they are intended to create a false impression.”). As for their second argument, the Bradleys and Bio-Med argue that, even assuming that their conduct was fraudulent, United States v. Medina, 485 F.3d 1291 (11th Cir.2007), required the Government to precisely trace the recycled prescriptions to show that Florida Medicaid, MediCal, and GHPP paid twice for at least one specific dose of recycled drugs. This argument fails as well. In Medina, we reversed one defendant’s conviction under the health care fraud statute, 18 U.S.C. § 1347, because the Government failed to prove that the defendants engaged in transactions with the necessary intent to defraud. At trial, the Government’s sole evidence proving this point consisted of testimony by a law enforcement officer regarding the defendant’s “general practice” of billing Medicare for traditionally manufactured medications while providing instead “a ‘compounded’ medication ... mixed in the pharmacy.” Medina, 485 F.3d at 1299. That officer did not, however, point to any specific transactions in which the defendants actually sold compounded drugs, but billed for traditionally manufactured medication. This omission was fatal to the Government’s case. We explained that, to provide sufficient evidence of health care fraud, the Government had to “present some evidence that at least one specific patient received compounded medication when [the pharmacy] billed Medicare for manufactured medication.” Id. at 1299-1300 (emphasis added). The Bradleys and Bio-Med stretch Medina’s holding one step further. Combining Medina’s holding with case law interpreting a qui tam provision in the False Claims Act (the “FCA”), 31 U.S.C. § 3729, they appear to argue that the Government must prove that the same dose of the relevant medication was actually paid for twice. This would require, for example, the Government to trace the specific path of a specific vial of IVIG or Recombinate, including: (1) evidence of the first transaction, when a doctor fills a prescription for a patient who never receives or uses the drug; (2) proof of reimbursement by a Medicaid program; (3) proof that Bio-Med obtained the unused medication from the doctor or the patient, which requires the Government to trace the medication from its source through any intermediary stops at MedPoint, Interned, or Apex; (4) evidence that Bio-Med resold that specific blood-derivative to another pharmacy; and (5) proof that a Medicaid program reimbursed for the medication a second time. In making this second argument, the defendants go too far. Medina merely requires the Government to present some evidence of a fraudulent scheme; it holds that conclusory statements regarding “general practices” — as opposed to evidence that the defendants conducted transactions that involved recycled medications — do not suffice. As summarized above, the Government’s evidence in this case went far beyond conclusory statements; the Government presented evidence to the jury that the Bradleys and Bio-Med made payments for unused drugs, laundered those drugs to make it appear as if they were new, and then resold those drugs in a manner that made it certain that the programs would pay for recycled drugs. 3. To summarize, a reasonable jury could find beyond a reasonable doubt that the recycling schemes in which the Bradleys and Bio-Med engaged were fraudulent. Having reached that finding, the jury had an evidentiary basis for the verdicts it returned against the Bradleys and Bio-Med. B. Bradley III, Bio-Med, and Telleehea were convicted on Count 3 of a duel-object conspiracy, in violation of 18 U.S.C. § 371. The conspiracy’s first object was the scheme to defraud Florida Medicaid by wire, by causing the program to pay more than once for a vial of recycled, unused IVIG, in violation of 18 U.S.C. § 1343. The second object was to pay illegal kickbacks to physicians for sending their IVIG prescriptions to Bradley-owned closed-door pharmacies, in violation of 42 U.S.C. § 1320a-7b(b)(2)(B). The jury’s verdict on Count 3 does not indicate which objects) the defendants committed. The evidence was obviously sufficient to convict Bradley III and Bio-Med for conspiring to accomplish both objects. Whether the evidence was sufficient to convict Telleehea of the first object, however, is problematic, for the jury found him not guilty on Counts 1 and 4 through 32, which charged him (along with Bradley III, Bio-Med, and others) with committing the wire fraud described in that object. We nonetheless affirm Tellechea’s Count 3 conviction because the evidence established not only that he conspired to pay the alleged kickbacks, but that he actually paid them. United States v. Hernandez, 141 F.3d 1042, 1051 (11th Cir.1998) (citing Griffin v. United States, 502 U.S. 46, 58, 112 S.Ct. 466, 473-74, 116 L.Ed.2d 371 (1991), and United States v. Ross, 131 F.3d 970, 983 (11th Cir.1997) (“A guilty verdict in a multi-object conspiracy will be upheld if the evidence is sufficient to support a conviction of any of the alleged objects.”)). C. After the jury returned its verdicts, Bradley III moved the district court for a judgment of acquittal on Count 284, and Telleehea moved the court for a judgment of acquittal on Count 3. Both motions argued that venue had been improperly laid in the Southern District of Georgia. The district court disagreed and denied their motions. Bradley III and Telleehea now challenge the court’s rulings. Those rulings must stand if the Government established venue by a preponderance of the evidence. United States v. Breitweiser, 357 F.3d 1249, 1253 (11th Cir.2004). We determine de novo whether the Government met this standard, “viewing the evidence in the light most favorable to the government and making all reasonable inferences and credibility choices in favor of the jury verdict.” United States v. Stickle, 454 F.3d 1265, 1270 (11th Cir.2006). 1. Count 284 alleged that Bradley III failed to disclose an interest in a foreign financial account while committing mail fraud, wire fraud, and money laundering, in violation of 31 U.S.C. §§ 5314 and 5322(b). Section 5314 authorizes the Secretary of the Treasury to require a taxpayer to keep records and file reports “when th[at] resident, citizen, or person makes a transaction or maintains a relation for any person with a foreign financial institution.” 31 U.S.C. § 5314(a). The Secretary has exercised that authority by requiring all persons subject to the jurisdiction of the United States to disclose whether they have “an interest in, or a signature or other authority over, a bank, securities or other financial account in a foreign country.” 31 C.F.R. § 103.24(a). If a person owns such an account, he is obligated by 31 C.F.R. § 103.24 to file Form 90-22.1 with “the Commission of the Internal Revenue.” That form instructs the person that the filing may be accomplished “by mailing this report to the Department of the Treasury ... or by hand-carrying it to any local office of the Internal Revenue Service for forwarding to the Department of the Treasury” in Detroit, Michigan. Section 5322(b) prescribes criminal penalties for any person who “willfully” violates § 5314 by failing to disclose a financial interest in a foreign financial institution while also “violating another law of the United States or as part of a pattern of any illegal activity involving more than $100,000 in a 12-month period.” 31 U.S.C. § 5322(b). Count 284 alleged that, during calendar year 1999, Bradley III had such a financial interest in a bank account that had an aggregate value of over $2,000,000 and that he willfully failed to report this while committing mail fraud, wire fraud, and money laundering as part of a pattern of illegal activity. Venue, in a criminal case, is constitutionally proper only in the district where the crime was committed. U.S. Const. art. III, § 2, cl. 3; U.S. Const. amend VI. The Federal Rules of Criminal Procedure echo that sentiment: “Unless a statute or these rules permit otherwise, the government must prosecute an offense in a district where the offense was committed.” Fed.R.Crim.P. 18. In the venue context, the failure to perform a legally required act occurs where the act is supposed to be performed. United States v. DiJames, 731 F.2d 758, 762 (11th Cir.1984) (citing Johnston v. United States, 351 U.S. 215, 220, 76 S.Ct. 739, 742, 100 L.Ed. 1097 (1956)). Failure to file a mandatory report is therefore committed in the district or districts where the report is to be filed. See, e.g., United States v. Quimby, 636 F.2d 86, 90 (5th Cir.1981); see also United States v. Clines, 958 F.2d 578, 583 (4th Cir.1992) (citing United States v. Garman, 748 F.2d 218, 220-21 (4th Cir.1984)). Because there is no dispute that Bradley III had a qualifying interest in a foreign financial institution under 31 U.S.C. § 5314, he was required under the applicable regulation to disclose that interest on his tax return and file a form with the IRS. The form in question, Form 90-22.1, could be filed either by mailing it to the IRS in Detroit, Michigan, or by hand-delivering it to any local IRS office. Bradley III claims that, because he never delivered the form as required, venue was properly laid only in Detroit (the Eastern District of Michigan) or his district of residence (the Southern District of Florida). Relying upon the Fourth Circuit’s reasoning in Clines, the Government answers that the option of filing Form 90-22.1 in “any local office” was sufficient to establish venue in the Southern District of Georgia. The Government’s reliance on Clines is not misplaced. There, facing seemingly identical circumstances, the Fourth Circuit determined that venue was properly laid in the district where Clines’s tax returns were prepared. Clines, 958 F.2d at 583. The court’s opinion was, as here, based on the “any local office” provision of Form 90-22.1. Id at 584. Dismissing Clines’s worries that its ruling would create unlimited venue possibilities, the court noted that it saw “no evidence that the Government engaged in forum shopping,” id. at 583 n. 3, and reasoned that its “conclusion is consistent with the principal concern the courts have advanced as underlying the constitutional venue provisions,” id. at 583. As such, the Fourth Circuit came to the conclusion that “venue in [the District of Maryland] did not impermissibly offend Clines’s rights guaranteed by the Sixth Amendment.” Id. at 584. Likewise, the possibility that Bradley III would have filed the form in the Southern District of Georgia, the district where his returns were prepared and home to a local IRS office, was sufficient to establish venue in that district. Form 90-22.1 permits filing in “any local office,” meaning that there is no absolute requirement that it be filed in any particular place; the sole requirement is that it be filed somewhere. Thus, for purposes of venue, the form is “required” to be filed in any and every district that houses a local IRS office. So long as its choice does not create a constitutional hardship, the Government may choose, from among those districts, one where it is most convenient to pursue an indictment. See id. Here, the district court determined that the district was not inconvenient to Bradley III. We agree and further find that the Southern District of Georgia did not create a constitutional hardship. As such, we hold that venue was properly laid in the Southern District of Georgia and that the district court did not err in denying Bradley Ill’s motion for a judgment of acquittal. Finally, as a conceptual matter, Bradley Ill’s interpretation is far too restrictive. He would have this court decide that, as a constitutional matter, a defendant could dictate venue by failing to file the very form he was required to submit. The implication of Bradley Ill’s position is that he could defeat jurisdiction in any district other than the two he has previously named by proclaiming he never would have submitted the form there. That simply cannot be the case. 2. Tellechea argues that venue for Count 3 was improperly laid in the Southern District of Georgia. Count 3 listed two sets of overt acts the conspirators allegedly committed in furtherance of the two objects of the conspiracy: (1) the execution of a scheme to defraud Florida Medicaid; and (2) the payment of illegal kickbacks to Florida physicians for having their prescriptions for IVIG filled at Bradley-owned closed-door pharmacies. The first set of overt acts involved twenty-nine wire transfers from Intermed in Savannah to Med-Point in Miami. The second set included a number of cash payments Tellechea and other conspirators made to physicians in Miami in exchange for prescription referrals. While Tellechea concedes that venue in the Southern District of Georgia was likely appropriate as to the first object of the conspiracy, he contends it was not as to the second object. And since he construes the jury’s verdict on Count 3 to rest on the latter object, which was to be accomplished in Miami, he believes the verdict cannot stand. As we stated above, venue is constitutionally and statutorily proper only in the district where the offense has been committed. U.S. Const. art. III, § 2, cl. 3; U.S. Const. amend VI; Fed.R.Crim.P. 18. But in an action involving a conspiracy, as with all continuing offenses under 18 U.S.C. § 3237(a), the offense has been committed in any district where any overt act was performed in furtherance of the conspiracy. United States v. Matthews, 168 F.3d 1234, 1246 (11th Cir.1999). “Evidence of venue need not be direct; when circumstantial evidence- as a whole reasonably supports the inference that the crime was committed in the trial district, the government’s burden is satisfied.” United States v. Rivamonte, 666 F.2d 515, 517 (11th Cir.1982) (citations omitted). Tellechea’s venue challenge is twofold. First, he argues that, because the jury was instructed that it could find a defendant guilt