Opinion ID: 787516
Heading Depth: 2
Heading Rank: 2

Heading: Sophisticated Money Laundering

Text: 160 The money laundering guideline provides for a two-level enhancement if the defendant is convicted of violating 18 U.S.C.A. § 1956 and the offense involved sophisticated money laundering. U.S.S.G. § 2S1.1(b)(3). The commentary provides that `sophisticated laundering' means complex or intricate offense conduct pertaining to the execution or concealment of the offense, and typically involves the use of fictitious entities, shell corporations, layering of transactions, or offshore accounts. Id. § 2S1.1, comment. (n.5(A)). 161 Here, the district court found that Hammoud and his coconspirators employed fictitious entities and shell corporations in the course of laundering the proceeds from the cigarette smuggling operation. This finding is not clearly erroneous, and therefore the enhancement was properly applied.