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U.S. v. HOSKINS

No. 10-4131.

654 F.3d 1086 (2011)

UNITED STATES of America, Plaintiff-Appellee, v. Jodi HOSKINS, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 12, 2011.

Attorney(s) appearing for the Case

W. Andrew McCullough , McCullough & Associates, LLC, Midvale, UT, for Appellant.

Alexander P. Robbins ( John A. DiCicco , Acting Assistant Attorney General, Frank P. Cihlar and Gregory Victor Davis, Attorneys, and Carlie Christensen , Acting United States Attorney, Of Counsel, with him on the brief) Tax Division, Department of Justice, Washington, D.C., for Appellee.

Before BRISCOE, Chief Judge, TYMKOVICH, and GORSUCH, Circuit Judges.

TYMKOVICH, Circuit Judge.

This case requires us to consider a sentencing judge's discretion in establishing tax loss resulting from a tax evasion scheme. Jodi Hoskins was convicted of tax evasion after she and her husband1 failed to pay taxes for income they earned from Companions, a Salt Lake City escort service. The government contended the Hoskinses failed to account for more than one million dollars in income the escorts generated...

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