United States Sixth Circuit

A sentence for conspiracy to defraud the IRS and identity theft is affirmed where: 1) for purposes of applying sentence enhancements, defendant did abuse a position of trust, and he waived an argument regarding the number of victims; and 2) the sentence was not substantively unreasonable.

Appellate Information

• Decided 01/16/2008
• Published 01/16/2008

Judges

• Before:  MERRITT and CLAY, Circuit Judges;  COX, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Paul L. Nelson, Federal Public Defender's Office, Grand Rapids, Michigan, for Appellant.  Matthew G. Borgula, Assistant United States Attorney, Grand Rapids, Michigan, for Appellee.   ON BRIEF:  Paul L. Nelson, Federal Public Defender's Office, Grand Rapids, Michigan, for Appellant.  Matthew G. Borgula, Assistant United States Attorney, Grand Rapids, Michigan, for Appellee.