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U.S. v. ROSENBAUM

No. 08-1339.

585 F.3d 259 (2009)

UNITED STATES of America, Plaintiff-Appellee, v. Richard M. ROSENBAUM, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: November 3, 2009.

Attorney(s) appearing for the Case

ARGUED: Kenneth P. Tableman, Kenneth P. Tableman, P.C., Grand Rapids, Michigan, for Appellant. Hagen W. Frank, Assistant United States Attorney, Grand Rapids, Michigan, for Appellee. ON BRIEF: Kenneth P. Tableman, Kenneth P. Tableman, P.C., Grand Rapids, Michigan, for Appellant. Hagen W. Frank, Assistant United States Attorney, Grand Rapids, Michigan, for Appellee.

Before MARTIN, GUY, and McKEAGUE, Circuit Judges.

OPINION

BOYCE F. MARTIN, JR., Circuit Judge.

For many years, Richard Rosenbaum and his co-defendants employed numerous illegal aliens, paid them in cash, and failed to withhold federal income tax, medicare, or social security from their paychecks. After being caught, Rosenbaum eventually pleaded guilty (1) to conspiracy to defraud the United States and to harbor illegal aliens and (2) to a substantive count of harboring more than one hundred illegal aliens...

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