Opinion ID: 719788
Heading Depth: 2
Heading Rank: 5

Heading: The Computation of Loss in Regard to Asmussen's Sentence

Text: 2 Finally, defendant Asmussen finds fault with the district court's determination that there were 90 cars involved in this odometer tampering scheme. The government was able to identify specifically only 67 vehicles. Asmussen's presentence investigative report, in its calculation of total loss, stated that there were 80 cars involved. 3 For the offense of tampering with odometers, the base offense level is 6. U.S.S.G. § 2N3.1(a). If the offense involved more than one vehicle, the Sentencing Guideline involving fraud is applied. U.S.S.G. § 2N3.1(b). For offenses involving fraud, the offense level is increased depending upon the calculation of the dollar amount of the fraud. U.S.S.G. § 2F1.1(b). The burden of proof is on the government in regard to any enhancing factors such as this. United States v. Hammer, 3 F.3d 266, 272 (8th Cir.1993), cert. denied, Walkner v. United States, --- U.S. ----, 114 S.Ct. 1121, 127 L.Ed.2d 430 (1994). The focus is on the intended loss to victims of the fraud. See Anderson, 68 F.3d at 1055; United States v. Morris, 18 F.3d 562, 570 (8th Cir.1994). The loss need not be determined with precision; the court need only make a reasonable estimate of the loss given the available information. U.S.S.G. § 2F1.1, comment (n.8). The amount of loss calculated under the fraud guideline is reviewed for clear error. United States v. Morton, 957 F.2d 577, 580 (8th Cir.1992). 4 To determine the amount of loss in an odometer tampering case, this court considers all harm resulting in all acts or omissions that were part of the same course of conduct or common scheme or plan as the offense of conviction. Morton, 957 F.2d at 579; U.S.S.G. § 1B1.3(a)(2). Thus, if the offense of conviction is mail fraud, the resulting loss from a related conspiracy may be included in the calculation if it involves the same course of conduct or common scheme or plan. Id. Eighth Circuit district courts can consider conduct in dismissed counts. Id. at 579-80. The relevancy of the conduct is a factual finding only reversible if clearly erroneous. Id. at 580. 5 The sentencing court determined the loss to be 90 vehicles at $4,000 per vehicle, for a total of $360,000 plus the loss of taxes at 3%, for a total of $370,800. The defendant does not contest the $4,000 figure, but only the number of vehicles used for the calculation. The presentence report used 80 vehicles for its calculation of loss, but stated that the scam involved 80 to 100 vehicles. The defendant did not object to the presentence report. The government claims that 100 vehicles were involved, relying on a statement made by the defendant's co-conspirator, but could only collect evidence on 67 vehicles. The sentencing judge seems to have split the difference and arrived at the 90 vehicle figure. Considering that fraud involves the element of deceit and secrecy, it is likely that there are more automobiles involved in this odometer-tampering scheme than the government can track down. Despite the fact that only 67 vehicles have been identified, it was not clearly erroneous for the sentencing court to use a 90 vehicle figure for the determination of loss for the purpose of sentencing under the Guidelines. The estimate of loss was reasonable and the calculation of loss should be affirmed.