Opinion ID: 4421126
Heading Depth: 3
Heading Rank: 1

Heading: Enhancement For Ten Or More Victims

Text: The district court enhanced Exavier’s sentence two levels under U.S.S.G. § 2B1.1(b)(2)(A)(i) because the fraudulent scheme involved 10 or more victims. In doing so, the district court found that deceased individuals who were identified on tax returns were victims of the scheme. For offenses involving fraud, the Guidelines provide a two-level enhancement if the offense involves “10 or more victims.” U.S.S.G. § 2B1.1(b)(2)(A)(i). A “victim” includes “any person who sustained any part of the actual loss” attributed to the crime. Id., cmt. n.1. In cases involving means of identification, “victim” also includes “any individual whose means of identification was used unlawfully or without authority.” Id., cmt. n.4(E). To qualify as a victim, the means of identification used must be of “an actual (i.e., not fictitious) individual.” Id., cmt. n.1. Exavier argues that the only victim was the United States and that because 34 Case: 16-17006 Date Filed: 07/30/2019 Page: 35 of 40 he “knew the individuals were deceased at the time of the offenses,” they should be excluded as victims. In United States v. Philidor, 717 F.3d 883 (11th Cir. 2013), we rejected a similar argument. In Philidor, relying on the plain meaning of “i.e.” as an abbreviation for “that is,” we reasoned that the exclusive definition in Application Note 1 to Section 2B1.1 for an “actual” individual is “not fictitious.” Id. at 886. We concluded that because the term “actual” does not distinguish between living and deceased persons, the district court is not required to find that the individuals were living before applying an enhancement based on the number of victims under Section 2B1.1(b)(2)(C). Id. The district court did not err in finding that Exavier’s offense involved at least 10 victims.