Opinion ID: 754217
Heading Depth: 3
Heading Rank: 4

Heading: Danziger

Text: 74 1. Responsibility for Martinez's Tax Losses. For similar reasons, we conclude that Danziger was properly held accountable for most of Martinez's tax loss. As the District Court found, Danziger pooled funds with Martinez and Garcia in the Juan Rosario accounts, and all three defendants shared the evading mechanism of Juan Rosario, 20th Century, and Marc Write through their joint use of the names, accounts, and corporate structures of the entities. In addition, Danziger received cashier's checks drawn on accounts that were funded primarily by customers of A & L Pen. The District Court was entitled not to credit Danziger's unsubstantiated claim that he believed that all of the entities and transactions were legitimate. We thus agree that Danziger did not meet his burden of proving that the elements of Martinez's tax loss for which he was held accountable were either not within the scope of his conspiratorial agreement or not foreseeable by him. 75 2. Obstruction of Justice Enhancement. Prior to sentencing, Danziger submitted an Affidavit in Connection with Sentencing in which he emphatically den[ied] that [he] had knowledge of or was knowingly involved in any joint activity to help evade the taxes of Mr. Martinez-Rios or A & L Pen. The District Court imposed a two-level enhancement for obstruction of justice based on the statements in the affidavit. Because the District Court was entitled to find that the claims in Danziger's affidavit were false, we conclude that there was a sufficient basis for an obstruction of justice enhancement. See U.S.S.G. § 3C1.1, comment. (n.3(h)) (false information concerning sentencing). For substantially the same reasons, the District Court did not err in failing to accord a reduction for acceptance of responsibility.