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U.S. v. RAMPTON

No. 13-4116.

762 F.3d 1152 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. April J. RAMPTON, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 8, 2014.

Attorney(s) appearing for the Case

Kathryn Nester , Federal Public Defender ( Daphne Oberg , Assistant Federal Public Defender, with her on the briefs), District of Utah, Salt Lake City, UT, for Defendant-Appellant.

Kathryn Keneally , Assistant Attorney General ( Frank P. Cihlar , Chief, Criminal Appeals & Tax Enforcement Policy Section; Gregory Victor Davis and Mark S. Determan , Tax Division, Department of Justice, with her on the brief), Washington, D.C., for Plaintiff-Appellee.

Before LUCERO, HARTZ, and HOLMES, Circuit Judges.

HARTZ, Circuit Judge.

Defendant April Rampton received a large tax-refund check from the IRS after she submitted false tax forms. She claims that the refund check was a government pronouncement that her actions were legal. After receiving her refund she helped others submit false tax returns using the same method. For her efforts she was convicted on nine counts of aiding and abetting the filing of false and fraudulent claims for income-tax refunds between January...

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