U.S. v. MERCER

No. 2:06-CR-00161 PGC.

472 F.Supp.2d 1319 (2007)

UNITED STATES of America, Plaintiff, v. Lance MERCER, Defendant.

United States District Court, D. Utah, Central Division.

February 6, 2007.


Attorney(s) appearing for the Case

Christopher Strauss, Washington, DC, for Plaintiff.

James Gilson, Salt Lake City, UT, for Defendant.


AMENDED ORDER REGARDING SENTENCING ENHANCEMENT

CASSELL, District Judge.

On January 11, 2007, the court sentenced the defendant in this case — an accountant who had pled guilty to willfully aiding and assisting in the preparation and filing of a false tax return. Remarkably, however, at the sentencing hearing, the government took the position that the defendant had not used a special skill or...

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