United States v. Dunn, No. 08-4320 (7th Cir. 2014)
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Defendants were convicted of engaging in a sophisticated tax-fraud conspiracy that caused a loss of income-tax revenue to the government exceeding $60 million. The Seventh Circuit affirmed the convictions and sentences in 2012. The relevant change in the Sentencing Guidelines occurred in November 2001, and the conspiracy of which the defendants were convicted did not conclude until 2003. Because the district court sentenced each defendant using the version of the Sentencing Guidelines in effect at the time of his sentencing rather than the more favorable version in effect at the time of his offenses, the Supreme Court granted certiorari, vacated the judgment, and remanded for reconsideration in light of Peugh v. United States, (2013). On remand, the Seventh Circuit held that no violation of the ex post facto clause occurred in sentencing any of the defendants at issue. Although between 98 and 99 percent of the tax loss
incurred before the revised tax table took effect
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