U.S. v. O’Doherty

Dist. Ct. did not err in sentencing defendant to below-guidelines, 24-month term of incarceration on tax evasion charge, even though defendant argued that: (1) govt. materially breached plea agreement when it assented to presentence report’s tax loss calculation that covered losses for uncharged years; and (2) total tax loss found by Dist. Ct. was not proven by sufficient evidence. Language of plea agreement did not limit govt.’s recommendation to tax loss calculations covering charged years, and language in agreement supported proposition that tax losses stated in agreement remained uncertain. Presentence report could also properly rely on 1099s used in civil tax proceeding against defendant to support relevant conduct calculations covering tax losses for uncharged years.