Opinion ID: 777749
Heading Depth: 4
Heading Rank: 2

Heading: The district court's error was plain.

Text: 39 An error is plain if it is clear or obvious at the time of appellate consideration. Johnson v. United States, 520 U.S. 461, 467-68, 117 S.Ct. 1544, 137 L.Ed.2d 718 (1997). In light of current case law indicating that mail fraud and tax counts should be grouped under § 3D1.2(d), Fitzgerald, 232 F.3d at 320, and the Guidelines' structural segregation of quantifiable-harm crimes, the district court's application of § 3D1.2(c) to mail fraud and tax evasion grouping, viewed from the perspective of this review, was clear and obvious error.