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U.S. v. LAGIGLIO

No. 04-2934.

384 F.3d 925 (2004)

UNITED STATES of America, Plaintiff-Appellant, v. Bonnie LAGIGLIO, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 8, 2004.

Attorney(s) appearing for the Case

David E. Bindi, Office of the United States Attorney, Chicago, IL, for Plaintiff-Appellant.

Michael B. Nash, Chicago, IL, for Defendant-Appellee.

Before BAUER, POSNER, and MANION, Circuit Judges.

POSNER, Circuit Judge.

A jury convicted Bonnie LaGiglio of conspiracy to impede collection of taxes by the Internal Revenue Service, 18 U.S.C. § 371, an offense for which the federal sentencing guidelines prescribe a base offense level of 10; but, consistent with the guidelines, the judge increased LaGiglio's offense level by a total of 11 because of the amount of the government's tax loss and LaGiglio's use of sophisticated...

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