United States Fifth Circuit

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.

Appellate Information

• Decided 02/12/2007
• Published 02/13/2007

Judges

• PER CURIAM:, Before REAVLEY, JOLLY and BENAVIDES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• 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.