US v. Phelps, 05-51279
A sentence for conspiracy to defraud the U.S. by impeding the IRS in its collection of revenue is affirmed over a principal claim of error that the district court erred in calculating the amount of tax loss, which determined the base offense level under the Sentencing Guidelines.
- Decided 02/12/2007
- Published 02/13/2007
- PER CURIAM:, Before REAVLEY, JOLLY and BENAVIDES, Circuit Judges.
- United States Fifth Circuit
- For Appellant:
- Joseph H. Gay, Jr., Asst. U.S. Atty., Angela S. Raba, San Antonio, TX, for U.S., Nancy Blair Barohn, Kansas City, MO, for Phelps.