A confidential informant (CI) working with the police department arranged to purchase cocaine through Mario Romero-Garcia (defendant). Police followed the CI while the CI met Romero-Garcia at Romero-Garcia’s residence. The pair drove to an apartment complex where Romero-Garcia went into one of the apartments and later returned to the vehicle with a high-level drug dealer. The drug dealer agreed to sell the CI an ounce of cocaine for $800. In exchange for his role in the transaction, Romero-Garcia received $200. The drug dealer was convicted of trafficking in cocaine and failing to affix illegal-drug tax stamps to the cocaine he sold. Romero-Garcia was convicted of aiding and abetting trafficking in cocaine and aiding and abetting failure to affix the illegal-drug tax stamps. Romero-Garcia appealed the conviction regarding the failure to affix illegal-drug tax stamps on the grounds that: (1) the evidence was insufficient to support the conviction, and (2) the jury instructions failed to properly convey the appropriate mental state required.