United States v. Keleta, No. 18-2896 (8th Cir. 2020)
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The Eighth Circuit affirmed defendant's convictions for conspiring to defraud the United States and willfully aiding and assisting in the filing of a false tax return. The court held that there was probable cause to issue the warrant to search defendant's tax return business. Furthermore, even without the statements that defendant disputes, the affidavit still established probable cause to search the office. In this case, the affidavit provided a detailed description of the unusual pattern of returns and the record supported the magistrate judge's conclusion that, taken together, the circumstances described in the affidavit were sufficient to establish probable cause. The court also held that the government's improper argument, which rebutted an argument that was not even raised to a witness, could not have reasonably affected the jury's determination.
However, the court vacated defendant's sentence, holding that the government failed to carry its burden of proof and the district court erred by imposing a four-level sentencing enhancement under USSG 3B1.1(a), for being an organizer or leader of a criminal activity.
Court Description: [Kelly, Author, with Melloy and Stras, Circuit Judges] Criminal case - Criminal law and sentencing. There was probable cause to issue the warrant to search defendant's tax return business premises; even without the contested information defendant alleges was false or asserted with reckless disregard for the truth, the information established there was a fair probability that evidence of illegal activity would be found at the business premises; prosecutor's argument regarding misidentification was improper and misleading but, after a careful review of the evidence, the court is convinced, beyond a reasonable doubt, that the arguments could not have reasonably affected the jury's verdict on either count of conviction; the government failed to carry its burden of proof, and the district court erred in imposing a four-level organizer of leader enhancement under Guidelines Sec. 3B1.1(a); remanded for resentencing.
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