United States Fifth Circuit

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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.

Appellate Information

  • 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.