Sandra Luz Castro appeals from her conviction for 15 counts of aiding and assisting in the preparation of false and fraudulent income tax returns. For the first time on appeal, Castro argues that her sentence should be vacated and the case remanded for resentencing in light of United States v. Booker, — U.S. -, 125 S.Ct. 738, 160 L.Ed.2d 621 (2005), because the facts underlying her sentencing adjustments were not proved to the jury beyond a reasonable doubt or admitted by her .and because the district court utilized a mandatory sentencing scheme rather than an advisory one. Both of her challenges fail to meet the plain-error *329 standard because she has not shown that the error affected her substantial rights. See United States v. Valenzuela-Quevedo, 407 F.3d 728, 733-34 (5th Cir. 2005), petition for cert. filed (July 25, 2005) (No. 05-5556); United States v. Mares, 402 F.3d 511, 521 (5th Cir. 2005), petition for cert. filed (Mar. 31, 2005) (No. 04-9517).

AFFIRMED.