United States First Circuit

Tax offender's two-level reduction for acceptance of responsibility is vacated; by contesting willfulness, he did not admit "the essential factual elements of guilt." Five-level downward departure for "aberrant behavior" is vacated as well; the jury's guilty verdict compels the conclusion that his testimony was dishonest.

Appellate Information

• Decided 04/22/2004
• Published 04/22/2004

Judges

• HOWARD, Circuit Judge., Before TORRUELLA, LOURIE  and HOWARD, Circuit Judges.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Michael J. Connolly with whom Kelley A. Jordan-Price and Hinckley, Allen & Snyder LLP were on brief, for appellant.


• For Appellees:
  
• Gregory Victor Davis, Attorney, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Robert E. Lindsay, Alan Hechtkopf, Attorneys, Tax Division, Department of Justice, and Michael Sullivan, United States Attorney, were on brief, for appellee.