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

Heading: Whether the district court erred in calculating the amount of loss

Text: 58 We turn now to consider whether the district court correctly calculated the amount of loss. Our just-stated conclusion that the facts admitted by Murdock support the sentence imposed by the district court essentially mandates our determination that the district court did not err in calculating the amount of loss; however, in the interest of completeness, we will take up Murdock's arguments to the contrary. 59 As noted above, the district court determined the amount of loss in this case on the basis of facts admitted by Murdock, with reference to the applicable Sentencing Guidelines. We therefore conclude that the district court's calculation of the amount of loss does not represent a factual finding, but rather a legal determination, and we review it de novo. See Weinberger v. United States, 268 F.3d 346, 351 (6th Cir.2001)(citing United States v. Rutana, 18 F.3d 363, 365 (6th Cir.1994)). 60 Murdock makes several arguments in support of his claim that the district court incorrectly calculated the amount of loss in this case for purposes of determining his total offense level. The first of these is that the district court erroneously applied USSG § 2B1.1, rather than §§ 2T1.4 and 2T4.1. We note that Murdock never adequately explains how this alleged error prejudiced him, and the government makes a persuasive argument that his offense level would have been the same under either provision. Those considerations are beside the point, however, because the Statutory Index to the Sentencing Guidelines unequivocally specifies that § 2B1.1 is the appropriate guideline provision for the offense for which Defendant was convicted, possession of false papers to defraud the United States, 18 U.S.C. § 1002. U.S. SENTENCING GUIDELINES MANUAL app. A (2002). The district court did not err in applying § 2B1.1 in this case. 61 Murdock next argues that the applicable amount of the loss in this case is zero because his sister was never actually in arrears on her taxes. The problem with this argument is that it rests entirely on evidence that was not before the district court at the time of judgment and sentencing. For the reasons explained in Part II of this opinion, we cannot consider this evidence. 62 Finally, Murdock contends that the district court failed in its duty under the Sentencing Guidelines to make a reasonable estimate of the amount of loss. The Application Notes to § 2B1.1 instruct that loss is the greater of actual loss or intended loss. Actual loss is the reasonably foreseeable pecuniary harm that resulted from the offense, whereas intended loss is the pecuniary harm that was intended to result from the offense and includes intended pecuniary harm that would have been impossible or unlikely to occur. U.S. Sentencing Guidelines Manual § 2B1.1, cmt., n. 2. 63 Again, the district court found that the amount of loss in this case was $132,000, 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. 64 Murdock objects to the use of evidence related to the fraudulent check, on the grounds that it improperly merged the dismissed Count Eleven (which charged Murdock with falsely stating to an IRS employee that the $132,000 tax liability had been paid in full) into Count One. Although Murdock does not specifically make this argument, we note that because Murdock did not admit that he sent the fraudulent check, use of that fact in determining the amount of loss would violate Booker. However, as noted above, that fact was not necessary to for the district court to determine that the amount of loss was $132,000, which vitiates both Murdock's argument of error and any Booker argument with respect to this issue. We conclude that the district court's determination of the amount of loss figure was proper and supportable based solely on the evidence admitted by the defendant.