U.S. v. McLAIN

No. 09-3292.

646 F.3d 599 (2011)

UNITED STATES of America, Appellee, v. Francis Leroy McLAIN, Appellant, Freedom Law School; We the People Foundation for Constitutional Education, Inc., Amici on behalf of Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: July 21, 2011.


Attorney(s) appearing for the Case

Alan Ellis , Mill Valley, CA, for appellant.

Francis Leroy McLain , FPC, Yankton, SD, pro se.

Lowell H. Becraft, Jr. , Huntsville, AL, on the amicus brief for amici.

David M. Genrich , AUSA, Minneapolis, MN, for appellee.

Before SMITH, ARNOLD, and SHEPHERD, Circuit Judges.


SHEPHERD, Circuit Judge.

Francis Leroy McLain was convicted of failing to account for and pay employment taxes, see 26 U.S.C. § 7202, and sentenced to 48 months imprisonment and fined $75,000. McLain appeals his conviction, the calculation of loss to the government, and his fine. We affirm McLain's conviction, but we vacate the district court's calculation of loss to the government and remand for resentencing.

I.

McLain managed Kirpal...

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