Source: http://openjurist.org/999/f2d/57/united-states-v-rappaport
Timestamp: 2015-07-03 20:33:36
Document Index: 280281733

Matched Legal Cases: ['§ 286', '§ 287', '§ 4', '§ 5', '§ 3', '§ 2', '§ 4']

999 F2d 57 United States v. Rappaport | OpenJurist
999 F. 2d 57 - United States v. Rappaport	Home999 f2d 57 united states v. rappaport
999 F2d 57 United States v. Rappaport 999 F.2d 57
UNITED STATES of America, Appellee,v.Myles RAPPAPORT, Defendant-Appellant.
No. 1532, Docket 92-1646.
Argued May 18, 1992.Decided July 21, 1993.
Susan Corkery, Asst. U.S. Atty., E.D.N.Y. (Mary Jo White, U.S. Atty., Peter A. Norling, Asst. U.S. Atty., E.D.N.Y., of counsel), for appellee.
Defendant-appellant Myles Rappaport appeals from a judgment of conviction entered in the United States District Court for the Eastern District of New York (Denis R. Hurley, Judge ), following Rappaport's plea of guilty to conspiracy to defraud the United States, in violation of 18 U.S.C. § 286 (1988), and three counts of filing a fraudulent tax return, in violation of 18 U.S.C. § 287 (1988). In sentencing Rappaport, the district court concluded that Rappaport's Criminal History Category was IV. This was based in part on the court's conclusion that two prior robbery convictions in Florida should be treated as separate offenses. See U.S.S.G. § 4A1.2. By treating these convictions separately, the district court effectively raised Rappaport's Criminal History Category from III to IV. See U.S.S.G. § 5A. In addition, the district court, in calculating Rappaport's adjusted offense level, imposed both a four-level enhancement for his leadership role pursuant to U.S.S.G. § 3B1.1(a) and a two-level increase for more than minimal planning under U.S.S.G. § 2F1.1(b)(2)(A). The imposition of these two enhancements resulted, after a three-level reduction for acceptance of responsibility, in a total offense level of 20.
On appeal, Rappaport first contends that the district court erred by treating his two robbery convictions separately. According to Rappaport, the two convictions were related within the meaning of Application Note 3 to U.S.S.G. § 4A1.2, because by operation of Florida law the robberies were consolidated for sentencing. Rappaport also argues that the district court engaged in impermissible double counting by increasing his offense level for both his leadership role and for more than minimal planning.
Between 1989 and 1991, Rappaport, an accountant with an advanced degree in finance, masterminded a scheme which enabled him to obtain tax refunds from the IRS by filing false individual tax returns. Rappaport and his cohorts filed a total of 81 fraudulent returns, seeking refunds amounting to $813,381.96. This conspiracy resulted in an actual loss to the United States Treasury of $122,854.34. In order to accomplish this fraud, Rappaport enlisted at least 10 people to help him obtain false and fictitious employment and income tax withholding information and documentation.