United States Fifth Circuit

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US v. Nolen, 05-40859

A sentence imposed on a limited remand is affirmed but remanded for reconsideration of restitution, and the circuit court clarifies upon the government's motion for reconsideration that restitution may be imposed if done so as a condition of supervised release in a criminal tax case, even in the absence of a prior definitive determination or adjudication of the amount of taxes owed, and if limited to losses from the crime of conviction.

Appellate Information

  • Decided 03/25/2008
  • Published 03/26/2008


  • WIENER, Circuit Judge:, Before JOLLY, DAVIS, and WIENER, Circuit Judges.


  • United States Fifth Circuit


  • For Appellant:
  • Alan L. Hechtkopf, Samuel Robert Lyons (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, Terri Lynn Hagan, Asst. U.S. Atty., Plano, TX, for U.S., Peter Goldberger (argued), Law Office of Peter Goldberger, Admore, PA, for Nolen.