United States Fourth Circuit

In a prosecution of defendant for structuring transactions to evade reporting requirements set forth in 31 U.S.C. section 5313(a), district court's imposition of a two-level enhancement pursuant to section 2S1.3(b)(2) of the sentencing guidelines to defendant's sentence is affirmed as the district court did not err in determining that defendant's structuring offense was committed as part of a pattern of unlawful activity involving more than $100,000 in a twelve-month period, and as a result, the safe harbor of section 2S1.3(b) did not apply.

Appellate Information

• Decided 06/17/2010
• Published 06/17/2010

Judges

Court

• United States Fourth Circuit

Counsel