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U.S. v. PARK

No. 13-4142-cr.

758 F.3d 193 (2014)

UNITED STATES of America, Appellant, v. Young C. PARK, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 9, 2014.

Attorney(s) appearing for the Case

Patricia A. Pileggi , Schiff Hardin LLP, New York, NY, for Defendant-Appellee Young C. Park.

Elissa Hart-Mahan ( Kathryn Keneally , Assistant Attorney General, Frank P. Cihlar , Chief, Criminal Appeals & Tax Enforcement Policy Section, Gregory V. Davis , Attorney, Tax Division, on the brief), for Loretta E. Lynch , United States Attorney for the Eastern District of New York, Brooklyn, NY, for Appellant United States.

Before: CABRANES, CARNEY, and DRONEY, Circuit Judges.

PER CURIAM:

The United States appeals from the sentence imposed on defendant Young C. Park, pursuant to an October 24, 2013 judgment of the United States District Court for the Eastern District of New York (Frederic Block, Judge), following Park's guilty plea to one count of filing a false corporate tax return in violation of 26 U.S.C. § 7206.

We consider on appeal whether the District Court erred in sentencing Park to a below-guidelines probationary...

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