United States Second Circuit

The probationary sentence imposed on defendant, following defendant's guilty plea to one count of filing a false corporate tax return in violation of 26 U.S.C. section 7206 is vacated and remanded, where: 1) the district court failed to conduct a meaningful review of the sentencing factors enumerated in 18 U.S.C. section 3553(a), and the cost of incarceration, much less a political phenomenon styled a "government shut‐down," is not a permissible factor to consider in determining whether to impose a term of imprisonment; and 2) in light of the need for deterrence and just punishment and the district court's own remarks suggesting that a term of imprisonment was warranted, the probationary sentence imposed here was substantively unreasonable.

Appellate Information

• Decided 07/09/2014
• Published 07/09/2014

Judges

• PER CURIAM

Court

• United States Second Circuit

Counsel