Opinion ID: 173575
Heading Depth: 2
Heading Rank: 6

Heading: Improper Sentence

Text: Winters finally contends that the district court imposed on him an excessive sentence. We review a district court's interpretation and application of the guidelines de novo, United States v. Samuels, 521 F.3d 804, 815 (7th Cir.2008), and once we are assured that the application was correct, we review the sentence imposed for reasonableness under an abuse-of-discretion standard, United States v. Panaigua-Verdugo, 537 F.3d 722, 724 (7th Cir. 2008). On appeal, however, a within-guide-lines sentence is entitled to a presumption of reasonableness. United States v. Mendoza, 576 F.3d 711, 723 (7th Cir.2009). In applying the guidelines to Winters's case, the district court first looked to the offense of conviction. Winters was convicted under 26 U.S.C. § 7206(1), and calculations for that offense are determined using U.S.S.G. § 2T1.1. The district court determined, consistent with the jury verdict, that the false deduction claimed by Winters was in the amount of $34,117. Using § 2T1.1(c) Note C, the court then determined that the intended loss was twenty-eight percent (the applicable tax rate) of $34,117, or $9,552.76. The court then used this tax-loss amount to arrive at Winters's base-offense level. Winters complains that the actual loss to the Treasury was only $450, and therefore, this much smaller amount should have been used to calculate his base-offense level. However, the guidelines explicitly address this point, explaining that intended loss is used to determine base-offense level, not actual loss. U.S.S.G. § 2T1.1(c)(1). The district court therefore properly calculated the guidelines range at fifteen to twenty-one months' imprisonment. The district court then sentenced Winters to twelve months' imprisonment. Winters nonetheless challenges his below-guidelines sentence, arguing that the court improperly based his sentence on the conspiracy conduct of which he was acquitted. But it is well-settled that acquitted conduct may be considered by the sentencing judge in determining the applicable guidelines range. United States v. Watts, 519 U.S. 148, 152-53, 117 S.Ct. 633, 136 L.Ed.2d 554 (1997) (per curiam). And, in any event, the court made it clear that Winters's sentence was based primarily on his tax fraud. Accordingly, this argument is without merit. Finally, Winters claims that the court improperly ignored the 18 U.S.C. § 3553(a) factors in imposing the sentence that it did. A sentencing court need not address every factor explicitly. United States v. Brock, 433 F.3d 931, 936 (7th Cir.2006). Rather, it is enough if the court gave the factors meaningful consideration in light of the evidence as a whole. United States v. Harris, 490 F.3d 589, 597 (7th Cir.2007). Here, the court considered the nature and circumstances of Winters's offense, noting that Winters's criminal activity arose out of his effort to be elected to Congress. The court also addressed the need to promote respect for the law, as well as the seriousness of the offense, which was compounded because of Winters's status as an attorney. Because the court properly considered the § 3553(a) factors, this argument, too, is without merit. Winters's sentence is affirmed.