Opinion ID: 170197
Heading Depth: 3
Heading Rank: 3

Heading: Superseding Indictment and Plea

Text: The government filed a superseding indictment against Akers which, in addition to the five counts of wire fraud alleged in the original indictment, included a conspiracy to commit bank fraud count related to Akers’s activities with Mixan, who was named as a co-defendant. Akers pled guilty to one count of wire fraud. Pursuant to the plea agreement, the government agreed to recommend Akers receive a two-level reduction for acceptance of responsibility and move for an additional one-level reduction at sentencing if he continued to accept responsibility and refrained from engaging in additional criminal conduct. While the parties also agreed the amount of intended loss was not less than $242,000, Akers understood the government planned to provide evidence at sentencing -4- showing his relevant conduct involved an intended loss of over $1 million. A presentence investigation report (PSR) was prepared. Akers objected to the PSR’s intended loss computation of $1,847,611.76 and its upward adjustment for his leader/organizer role in the offense. He also claimed he was entitled to a three-point downward adjustment for acceptance of responsibility.