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U.S. v. CONLAN

No. 06-1510.

500 F.3d 1167 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. Lawrence Sean CONLAN, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

September 6, 2007.

Attorney(s) appearing for the Case

Raymond P. Moore, Federal Public Defender, and Lynn C. Hartfield, Assistant Federal Public Defender, Denver, CO, on the briefs for Defendant-Appellant.

Troy A. Eid, United States Attorney, and Martha A. Paluch, Assistant United States Attorney, Denver, CO, on the brief for Plaintiff-Appellee.

Before HENRY, SEYMOUR, and GORSUCH, Circuit Judges.

SEYMOUR, Circuit Judge.

Lawrence Sean Conlan appeals his sentence of fifteen months for violating 26 U.S.C. § 7206(1), the filing of a false income tax return. Mr. Conlan was charged in a seven count indictment for filing false tax returns for the years 1998 through 2001. The indictment was part of a multi-state prosecution of individuals who were connected with an organization that marketed and sold fraudulent tax shelter programs, or who participated in the...

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