United States Sixth Circuit

As defendant never received advance payments from the government to which he was not entitled - nor could his action of sending the IRS a bad check have possibly elicited any such payment - he cannot be found to have presented a false claim against the IRS under 18 U.S.C. section 287. As the "intended loss" significantly overstated the seriousness of the actual fraud, the decision not to depart downward was plain error.

Appellate Information

• Argued 02/05/2004
• Decided 03/30/2004
• Published 03/30/2004

Judges

• Before NELSON, GILMAN, and ROGERS, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• Daniel Allen Brown (argued and briefed), U.S. Attorney' Office, Columbus, OH, for Plaintiff-Appellee., Robert J. Dunn (argued and briefed), Bay City, MI, for Defendant-Appellant.