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U.S. v. BLANCHARD

No. 09-1284.

618 F.3d 562 (2010)

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

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 30, 2010.

Attorney(s) appearing for the Case

ARGUED: Joan Ellerbusch Morgan , Sylvan Lake, Michigan, for Appellant. S. Robert Lyons , United States Department of Justice, Washington, D.C., for Appellee.

ON BRIEF: Joan Ellerbusch Morgan , Sylvan Lake, Michigan, for Appellant. S. Robert Lyons , Alan Hechtkopf , United States Department of Justice, Washington, D.C., for Appellee.

Before: COLE and CLAY, Circuit Judges; KATZ, District Judge.

OPINION

COLE, Circuit Judge.

Appellant Richard Blanchard ("Blanchard") was convicted of fifteen counts of Failure to Account for and Pay Over Withholding and FICA Taxes, in violation of 26 U.S.C. § 7202, and three counts of Making and Causing the Making of a False Claim for a Tax Refund, in violation of 18 U.S.C. § 287. He was sentenced to a term of imprisonment of twenty-two months, plus thirty-six months of supervised release, restitution of...

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