Opinion ID: 221339
Heading Depth: 2
Heading Rank: 4

Heading: Sentencing—Samuels

Text: Samuels’ sentencing hearing was held on June 16, 2010. Pursuant to recommendations in his PSR, Samuels’ base offense level was set at 7. Samuels received a 14-level enhancement for a loss of between $400,000 and $1,000,000, pursuant to U.S.S.G. § 2B1.1(b)(1)(H); a two-level enhancement for the use of sophisticated means, pursuant to U.S.S.G. § 2B1.1(b)(9)(C); and a three- 4 The district court entered an amended judgment on January 29, 2010, clarifying the restitution imposed. 6 Nos. 10-1103, 10-1843 level enhancement for a managerial or supervisory role in the offense, pursuant to U.S.S.G. § 3B1.1(b). He received a three-level reduction for acceptance of responsibility, pursuant to U.S.S.G. § 3E1.1. This yielded an adjusted offense level of 23. Samuels’ criminal history corresponded to a Criminal History Level IV, which together with Samuels’ adjusted offense level of 23, produced a recommended Guidelines sentencing range of 70 to 87 months of incarceration. Samuels was also subject to a 24 month term of incarceration on Count IV, under 18 U.S.C. § 1028A(a)(1), to run consecutively to any other sentence imposed. The district court sentenced Samuels to 87 months on Counts I through III, collectively, and 24 months on Count IV, for a total sentence of 111 months of incarceration.5 The judgment of the district court was entered on June 17, 2010. Both Defendants now appeal.