U.S. v. Williams-Ogletree

Dist. Ct. did not err in sentencing defendant to 51-month term of incarceration on tax fraud charges based, in part, on finding that intended loss for said offense was between $1 million and $5 million. Record supported Dist. Ct.’s finding that defendant actually participated in filing 68 fraudulent tax returns in 2007 that boosted total losses to over $1 million, and record showed that Dist. Ct. adequately addressed defendant’s argument in mitigation regarding effect of incarceration on her children. Fact that Dist. Ct. considered unauthenticated tax log to support its intended loss finding did not require different result.