United States v. Register, No. 11-12773 (11th Cir. 2012)
Annotate this CaseDefendant pleaded guilty to 17 counts of tax-related offenses and was sentenced to 27 months in prison. On appeal, defendant argued that the district court erred by refusing to group all of his counts into a single group pursuant to U.S.S.G. 3D1.2(b) or (d) as "counts involving substantially the same harm." The court agreed and held that all 17 of defendant's counts should have been grouped under section 3D1.2(d) because their offense level was determined largely on the basis of the amount of loss, the underlying offenses were of the same general type, and grouping served section 3D1.2's principal purpose of grouping closely related counts. Accordingly, the court vacated defendant's sentence and remanded for resentencing.
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