U.S. v. Hill

Dist. Ct. did not err in sentencing defendant to 92-month term of incarceration on charges of conspiracy to defraud and fraud (relating to identity theft) based in part on increasing defendant's base offense level by 14 levels after finding that defendant's conduct resulted in $525,460 loss to govt. Ct. rejected defendant's argument that govt. was not victim after noting that defendant stole names and social security numbers of individuals for purposes of seeking $525,460 in tax refunds from fraudulently-filed tax returns. Moreover, Dist. Ct. properly assessed same $525,460 tax loss with respect to both charges after both charges were grouped together to establish single base offense level.