United States Ninth Circuit

Defendant's tax fraud conviction is affirmed where: 1) the district court properly included defendant's unpaid state taxes in the tax loss computation on which his term of imprisonment and his restitution order were based; 2) defendant was not entitled to an imputed deduction for his unpaid state taxes; and 3) the district court properly applied the sentencing enhancement because defendant's actions obstructed an IRS audit. However, defendant's sentence is vacated per a separate unpublished memorandum.

Appellate Information

• Argued 10/13/2009
• Decided 01/13/2010
• Published 01/13/2010

Judges

• Before ROBERT R. BEEZER, SUSAN P. GRABER, and RAYMOND C. FISHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Theodore Y.H. Chinn, and Howard T. Chang, Honolulu, HI, for the defendant-appellant., Leslie E. Osborne, Jr., Assistant United States Attorney, Honolulu, HI, for the plaintiff-appellee.