No. 12-14302.

754 F.3d 1335 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. George D. HOUSER, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

June 19, 2014.

Attorney(s) appearing for the Case

Glenn D. Baker , Michael John Brown , Dahil Dueno Goss , Lawrence R. Sommerfeld , William Gavin Traynor , Sally Yates , U.S. Attorney's Office, Atlanta, GA, for Plaintiff-Appellee.

Amy Levin Weil , The Weil Firm, Atlanta, GA, for Defendant-Appellant.

Before MARCUS, BLACK, and RIPPLE, Circuit Judges.

RIPPLE, Circuit Judge:

Following a four-week bench trial, George D. Houser was convicted of one count of conspiring with his wife, Rhonda Washington Houser ("Washington"), to commit health care fraud, in violation of 18 U.S.C. § 1349, of eight counts of payroll tax fraud, in violation of 26 U.S.C. § 7202, and of two counts of failure to timely file income tax returns, in violation of 26 U.S.C. § 7203. The district court sentenced Mr. Houser to 240 months...


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