Opinion ID: 629120
Heading Depth: 2
Heading Rank: 7

Heading: Two-Point Enhancement for Obstruction of Justice

Text: 70 Coyne's offense level was increased by two points for obstruction of justice, see U.S.S.G. Sec. 3C1.1, as a result of the backdating of the promissory notes. 4 He argues that because he was acquitted of the tax evasion charge for not reporting the $30,000 as income, the jury must have concluded that the transaction was a loan and that he therefore did not obstruct the IRS investigation. 71 However, the sentencing court was free to find, as it did, that the backdating was an attempt to obstruct the government's investigation. The sentencing judge is not bound by the jury's acquittal, both because the issue relates to sentencing rather than guilt, see United States v. Romano, 825 F.2d 725, 728 (2d Cir.1987), cert. denied, 485 U.S. 1021, 108 S.Ct. 1573, 99 L.Ed.2d 889 (1988), and because the government's burden of proving obstruction is by a preponderance of the evidence, see Rivera, 971 F.2d at 891. The jury's verdict thus indicates no more than that it found that the government did not prove beyond a reasonable doubt the $30,000 was a gift. For sentencing purposes, the court was free to find that the backdating was an intentional attempt to thwart the investigation of a bribe. See Sun Myung Moon, 718 F.2d at 1223. 72 Coyne also argues that his obstruction of the investigation of the instant offense relates only to the IRS investigation and that, because he was acquitted of the tax charges, no enhancement can be applied. We do not take so constricted a view of Section 3C1.1. The fact that a particular agency of the federal government undertakes the initial investigation of possible criminal acts neither mitigates the culpability of an obstruction nor affects the enhancement of a sentence based on subsequent criminal charges not within the direct purview of that agency. So long as the investigation that is obstructed is related to those charges, an enhancement is proper. 73 Appellant alternatively argues that because the backdating was not an illegal act, it could not form the basis of an obstruction charge. Section 3C1.1 includes no requirement that the obstructive conduct be inherently illegal. Moreover, backdating that involves the creation of false documentation obviously can constitute an obstruction of justice. Id. 74 Affirmed.