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U.S. v. TAYLOR

No. 06-2216.

499 F.3d 94 (2007)

UNITED STATES of America, Appellant, v. Talmus R. TAYLOR, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided August 17, 2007.

Attorney(s) appearing for the Case

John A. Capin, Assistant United States Attorney, with whom Michael J. Sullivan, United States Attorney, was on brief, for appellant.

Bruce T. Macdonald, for appellee.

Elizabeth L. Prevett and Miriam Conrad, Federal Public Defender, Federal Defenders Office, were on brief as amicus curiae in support of appellee.

Before TORRUELLA, Circuit Judge, NEWMAN and LYNCH, Circuit Judges.

TORRUELLA, Circuit Judge.

Talmus R. Taylor was tried and convicted of sixteen counts of aiding and assisting in the preparation of false tax returns, a violation of 26 U.S.C. § 7206(2). The district court sentenced Taylor to one year in a halfway house, five years of probation, and a $10,000 fine. The Government now appeals Taylor's sentence, claiming that it is substantively unreasonable. After careful consideration, we conclude that a non-jail sentence was...

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