U.S. v. NEILSON

No. 12-4041.

721 F.3d 1185 (2013)

UNITED STATES of America, Plaintiff-Appellee, v. Kenneth J. NEILSON, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

July 2, 2013.


Attorney(s) appearing for the Case

Scott Keith Wilson , Assistant Federal Public Defender ( Kathryn N. Nester , Federal Public Defender, with him on the briefs), Salt Lake City, UT, for Defendant-Appellant.

Elizabethanne C. Stevens , Assistant United States Attorney ( David Barlow , United States Attorney, with her on the brief), Salt Lake City, UT, for Plaintiff-Appellee.

Before KELLY, McKAY, and O'BRIEN, Circuit Judges.


McKAY, Circuit Judge.

Defendant Kenneth Neilson appeals the thirty-month sentence he received for interfering with the administration of the internal revenue laws in violation of the omnibus clause of 26 U.S.C. § 7212(a). Specifically, he contends the district court erred in selecting the guideline under which his sentence would be calculated. Violations of the omnibus clause may be sentenced under either U.S.S.G. § 2T1.1, the guideline for "Tax Evasion...

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