Source: http://federaltaxcrimes.blogspot.com/2016/08/third-circuit-affirms-sentence-for-tax.html
Timestamp: 2018-12-14 05:01:57
Document Index: 62651424

Matched Legal Cases: ['§ 7212', '§ 2', '§ 2', '§ 7201', '§ 7202', '§ 7203', '§ 7206', '§ 7206', '§ 7207', '§ 7212', '§ 286', '§ 287', '§ 371']

Federal Tax Crimes: Third Circuit Affirms Sentence for Tax Obstruction (§ 7212(a)) Under the Obstruction Guidelines (8/22/16)
Citing her "transmission of a fraudulent tax document," Cellucci argues that § 2T1.1, which applies to "Tax Evasion" as well as "Fraudulent or False Returns, Statements, or Other Documents," better captures her conduct. Cellucci Br. 18. We disagree. In sending the forged Release of Levy to CPA, Cellucci not only transmitted a fraudulent tax document to evade the IRS's collection efforts, but sent it to a third party, while pretending to act for the IRS. Thus, her conduct differs significantly from that most often associated with tax fraud, like concealing income from or filing a false return with the IRS. See United States v. McGill, 964 F.2d 222, 230 (3d Cir. 1992).
For these reasons, we conclude that the District Court did not err, plainly or otherwise, in using § 2J1.2 to calculate Cellucci's sentence.
With this reminder, I cut and paste from the Statutory Index for the more common tax crimes
26 U.S.C. § 7201 2T1.1
26 U.S.C. § 7202 2T1.6
26 U.S.C. § 7203 2S1.3, 2T1.1
26 U.S.C. § 7206(1),(3),(4),(5) 2S1.3, 2T1.1
26 U.S.C. § 7206(2) 2S1.3, 2T1.4
26 U.S.C. § 7207 2T1.1
26 U.S.C. § 7212(a) (omnibus clause) 2J1.2, 2T1.1
18 U.S.C. § 286 2B1.1
18 U.S.C. § 287 2B1.1
18 U.S.C. § 371 2A1.5, 2C1.1 (if conspiracy to defraud by interference with governmental functions), 2T1.9,
[The offense conspiracy for a tax crime presumably would be sentenced under the appropriate offense Guideline.]
The Current Guidelines (2015) are available here for download in pdf format. (Note that the pdf is bookmarked for easy movement around the various parts, so open up the bookmarks.)