U.S. v. McKinney

Dist. Ct. did not err in sentencing defendant to 57-month term of incarceration on tax evasion and giving false statements to IRS agent charges arising out of defendant’s failure to file and pay income taxes on defendant’s business income where said sentence was based in part on enhancements for failing to report income exceeding $10,000 from criminal activity and for obstruction of justice. Enhancement for failure to report income was proper where: (1) defendant failed to report $45,000 that his wife had received as part of fraudulent mortgage loan application in which defendant falsely told bank officials that his wife was business employee; (2) defendant diverted business income towards wife’s home that enabled defendant to avoid tax assessment and lien; and (3) instant mortgage fraud was relevant conduct to charged offense. Moreover, Dist. Ct. could properly impose obstruction of justice enhancement based upon defendant’s false statements made to IRS agents that induced them to temporarily close their investigation into extent of defendant’s business income.