United States v. O'Doherty, No. 10-2720 (7th Cir. 2011)
Annotate this CaseAfter not paying taxes for several years and creating shell corporations to receive his income, the defendant, a commodities trader, entered a guilty plea to one count of tax evasion, 26 U.S.C. 7201. The district court calculated an offense level of 21, carrying a range of 37-46 months' imprisonment under the sentencing guidelines and imposed a 24 month sentence. The Seventh Circuit affirmed. Rejecting an argument that the government breached the plea agreement, the court reasoned that both parties understood that the losses stated in that agreement remained uncertain and open to recalculation. The record supported the tax losses upon which the sentence was based. Application of an enhancement for use of "sophisticated means" was appropriate.
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