United States v. Adeolu, No. 14-3610 (3d Cir. 2016)
Annotate this CaseAdeolu was the part-owner and office manager of a tax preparation company that prepared fraudulent tax returns by encouraging taxpayers to claim false dependents. Adeolu was ultimately convicted of conspiracy to defraud the United States and of aiding and abetting the preparation of materially false tax returns, 18 U.S.C. 371 and 26 U.S.C. 7206(2). At sentencing, the court applied the vulnerable victim sentencing enhancement, U.S.S.G. 3A1.1(b)(1) based upon Adeolu’s fraudulent use of young children’s personal information. The Third Circuit affirmed, rejecting an argument that the children were not vulnerable victims because they did not experience “actual” harm. A showing of actual harm is not required under the vulnerable victim sentencing enhancement; the correct test requires a “nexus” between the victim’s vulnerability and the crime’s success. The requirement was met in this case.
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