U.S. v. Walton

Dist. Ct. did not err in imposing below-guideline 68-month term of incarceration on mail fraud charge arising out of defendant’s scheme to file his own and others’ fraudulent tax returns that sought refunds on basis that U.S. govt. occupied Moorish land and owed Moorish members payment for said occupancy. Ct. rejected defendant’s claim that sentence was based on unsupported facts and further held that Dist. Ct. could properly find that: (1) defendant used his religious clout to persuade vulnerable persons to file fraudulent tax returns; (2) defendant was leader in scheme; (3) defendant received 10 percent of refunds obtained by followers who got unwarranted tax refunds; and (4) $16 million intended loss arising out of said scheme far exceeded stakes in similar cases.