Opinion ID: 789274
Heading Depth: 3
Heading Rank: 1

Heading: The district court's calculation of the amount of loss

Text: 52 The district court found that the amount of loss in this case was $132,000. It appears from the transcript of the sentencing hearing that this determination was based primarily on evidence that Murdock wrote a check for that amount to the IRS on a closed account, although the court also noted that it was a loss that Mr. Murdock was helping to effectuate and intended to effectuate in filing the release of levy. (J.A. at 175). In denying a motion by Defendant for release on bond pending appeal, the district court explained that the amount of loss figure was based on Murdock's admissions in his plea agreement that the IRS levy was $132,000 and that he caused the forged release to be sent with the intent to defraud the IRS of the money it could collect; his further admissions to that effect at the plea hearing; and his sending of the fraudulent check in the amount of $132,000. 53