United States v. Philidor

Defendants each pled guilty to one count of conspiracy to steal government funds and one count of theft of government funds. The convictions stemmed from their participation in a scheme that involved submitting fraudulent tax returns to the IRS using stolen Social Security numbers, receiving refund checks from the federal government, and depositing these proceeds in various bank accounts of corporate entities controlled by them. On appeal, defendants challenged their sentence. The court concluded that the district court did not err in imposing the six-level enhancement under U.S.S.G. 2B1.1(b)(2)(C) for a crime involving 250 or more victims. Accordingly, the court affirmed the sentence. View "United States v. Philidor" on Justia Law