of numerous crimes he committed while involved in a conspiracy to overcharge the government for cleanup services rendered after Hurricane Fran devastated North Carolina. The evidence, viewed in the light most favorable to the Government, showed that Fletcher and his cohorts intentionally defrauded the government, and that Fletcher took various steps to conceal the fraud. Fletcher has raised several challenges to his conviction and sentence. As to those issues raised before the district court, we affirm on that court’s reasoning. (J.A. at 127, 2328-31.) As to the remaining issues, which were raised for the first time on appeal, we have carefully reviewed the record and find no reversible error. See United States v. Olano, 507 U.S. 725, 732, 113 S.Ct. 1770, 123 L.Ed.2d 508 (1993) (<HOLDING>). We dispense with oral argument because the
holding that issues not properly presented to the bankruptcy court  cannot be raised  for the first time on appeal holding that issues raised for the first time on appeal will not be considered holding that an issue not raised in the trial court cannot be raised for the first time on appeal holding that issues not raised before the district court cannot be asserted for the first time on appeal holding that issues raised for the first time on appeal are reviewed for plain error