United States Fourth Circuit

Defendant's conviction and sentence for aiding and assisting in the preparation of false tax returns and other crimes is affirmed where: 1) the evidence was sufficient to prove that the information was transmitted by interstate wire communication in furtherance of a scheme to defraud, thus satisfying each element of the offense; and 2) the district court did not err in calculating the tax loss for sentencing purposes.

Appellate Information

• Argued 10/30/2009
• Decided 02/05/2010
• Published 02/05/2010

Judges

• Before GREGORY, SHEDD, and DUNCAN, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:David Schertler, Schertler & Onorato, LLP, Washington, D.C., for Appellant. David Ira Salem, Office of the United States Attorney, Greenbelt, Maryland, for Appellee. ON BRIEF:Lisa A. Fishberg, Schertler & Onorato, LLP, Washington, D.C ., for Appellant. Rod J. Rosenstein, United States Attorney, Baltimore, Maryland, for Appellee.