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U.S. v. SENTY-HAUGEN

No. 05-3419.

449 F.3d 862 (2006)

UNITED STATES of America, Plaintiff-Appellee, v. Arthur Dale SENTY-HAUGEN, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: June 8, 2006.

Attorney(s) appearing for the Case

Jordan S. Kushner, Minneapolis, MN, for appellant

Timothy C. Rank, Asst. U.S. Attorney, Minneapolis, MN, for appellee.

Before LOKEN, Chief Judge, BOWMAN and SMITH, Circuit Judges.

LOKEN, Chief Judge.

Arthur Senty-Haugen pleaded guilty to five counts of filing false tax claims and one count of conspiracy to defraud the government. See 18 U.S.C. §§ 2, 286, 287. The district court1 sentenced Senty-Haugen to 57 months in prison and ordered him to pay the Internal Revenue Service (IRS) $71,610.90 in restitution. Senty-Haugen appeals, arguing that the court erred in imposing a four-level enhancement for...

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