United States v. Musa, No. 15-2078 (8th Cir. 2016)
Annotate this CaseDefendant plead guilty to 14 counts of failing to pay the IRS the full amount of his employees' tax withholdings and was sentenced to 51 months in prison. The court concluded that, in applying a four-level leadership enhancement under USSG 3B1.1(a), the district court failed to make the required finding that defendant organized or led at least one other participant in the criminal scheme to justify the four-level enhancement. Accordingly, the court remanded the case to provide the district court the opportunity to clarify whether defendant organized or led at least one other participant, and to identify what evidence in this record supports that finding
Court Description: Kelly, Author, with Riley, Chief Judge, and Colloton, Circuit Judge] Criminal case - Sentencing. The district court did not make the findings required to impose an enhancement for leadership role in the offense under Guidelines Sec. 3B1.1(a); on this record the court could not say that the district court made the required finding that defendant organized or led at least one other participant, and the matter is remanded to give the district court an opportunity to clarify whether defendant organized or led at least one other participant. Judge Colloton, concurring.
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