United States Third Circuit

In a prosecution stemming from the defendants' failure to pay over employment taxes their company had withheld from its employees' paychecks: 1) convictions are affirmed, where the district court did not abuse its discretion in admitting or excluding evidence in numerous respects; but 2) the case is remanded for resentencing, where a two-level increase in the sentencing level for abusing a position of trust was erroneous, since the defendants were not in positions of trust based on a trust fund account imposed by the IRS, and the error was not harmless.

Appellate Information

• Decided 04/23/2012
• Published 04/23/2012

Judges

• Padova

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Joseph B. Syverson, John L. Brown, Jr.