United States First Circuit

Judgment of conviction and sentence for engaging in a scheme to conceal and avoid defendant's company's employment tax liability is affirmed, where: 1) defendant's counsel agreed to prosecution's submission of three summary charts to the jury so any claim of error is waived; 2) there is no clear error in the district court's adoption of the government's tax loss calculation; 3) it was "abundantly clear" from the record that defendant had reviewed the presentence report and its addenda with her attorney, and therefore there was no plain error in the district court's failure to ask if defendant and her attorney had read and discussed it.

Appellate Information

• Decided 01/11/2013
• Published 01/11/2013

Judges

• STAHL

Court

• United States First Circuit

Counsel