United States Sixth Circuit

Defendant's tax evasion sentence is vacated, where: 1) the IRS was the victim of Defendant's underpayment of his business's income taxes; 2) Defendant was not in a position of trust vis-a-vis the government; and thus 3) the District Court erred by imposing a sentence enhancement for abuse of trust under U.S.S.G. section 3B1.3.

Appellate Information

• Decided 06/09/2009
• Published 06/09/2009

Judges

• Before:  COLE and GIBBONS, Circuit Judges;  BELL, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Kevin M. Schad, Schad & Schad, Lebanon, Ohio, for Appellant.  S. Robert Lyons, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Kevin M. Schad, Schad & Schad, Lebanon, Ohio, for Appellant.  S. Robert Lyons, Alan Hechtkopf, United States Department of Justice, Washington, D.C., for Appellee.