United States Sixth Circuit

A sentence for conspiring to defraud the IRS and additional related offenses is vacated pursuant to the government's claims of error where: 1) the district court was under the misapprehension that it lacked discretion to calculate and consider the tax loss amount for sentencing purposes; and 2) the district court erred in applying the sentencing guidelines as mandatory.

Appellate Information

• Decided 03/30/2007
• Published 03/30/2007

Judges

• Before KEITH and CLAY, Circuit Judges;  and MAYS, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Gregory V. Davis, United States Department of Justice, Washington, DC, for Appellant.  Richard M. Lustig, Richard M. Lustig Law Office, Birmingham, MI, for Appellee.   ON BRIEF:  Gregory V. Davis, Alan Hechtkopf, United States Department of Justice, Washington, DC, for Appellant.  Richard M. Lustig, Richard M. Lustig Law Office, Birmingham, MI, for Appellee.