United States Second Circuit

After a conviction for conspiracy to impede and impair functions of the IRS, a sentence enhancement based on the vulnerability of victims of a telemarketing scheme was proper, and calculation of the amount of tax loss attributable to defendant under the U.S.S.G. was correct.

Appellate Information

• Decided 07/18/2002
• Published 07/19/2002

Judges

• KEARSE, Circuit Judge., Before VAN GRAAFEILAND, KEARSE, and B.D. PARKER, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Karen L. Peck, Assistant United States, Attorney, New Haven, Connecticut (John A. Danaher III, United States Attorney for the District of Connecticut, New Haven, Connecticut, on the brief), for Appellee., David W. Windley, Brooklyn, New York, submitted a brief for Defendant-Appellant.