U.S. v. Bickart

Dist. Ct. did not err in sentencing defendants to 24-month term of incarceration plus two-year term of supervised release on tax fraud charge, even though sentence was based in part on two-level enhancement for defendants’ use of sophisticated means under section 2T1.1(b)(2) of USSG, arising out of defendants' fabrication of nine 1099-OID forms to support their false claims in tax return. While defendants argued that no enhancement should have applied, since their conduct did not involve concealment beyond that which was inherent in tax fraud itself, instant enhancement was proper, where defendants’ manufacture of nine 1099-OID forms went beyond basic tax fraud and took place only after six months of research and planning. Ct. rejected defendants’ challenge on vagueness grounds to terms of supervised release calling for them to seek employment, to refrain from incurring new credit charges or to inform court of any material change in economic circumstances that might affect their ability to pay restitution. Remand, though, was required on condition of supervised release calling for defendant to give third-parties notice of risk associated with her criminal record since said condition was too vague.