United States Ninth Circuit
US v. Thomsen, 13-50235
In a case in which defendant, a tax preparer, was convicted of 32 federal offenses a rising from a tax fraud scheme is: 1) reversed in part where 18 U.S.C. section 1546(a), fraud and misuse of visas, permits, and other documents, does not apply to documents that are not immigration-related, such as U.S. passports or U.S. passport cards, and the district court therefore erred by denying the defendant's motion for judgment of acquittal as to Count 33, which charged a violation of section 1546(a), and Count 34, which charged aggravated identity theft during and in relation to the felony passport card fraud offense; and 2) affirmed in part where the district court did not err, as a matter of law, in concluding that awarding restitution for related conduct beyond the conduct for which the defendant was specifically convicted was within statutory bounds.
Appellate Information
- Decided
- Published 2016/07/28
Judges
- BENNETT
Court
- United States Ninth Circuit