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UNITED STATES v. CHAPPELLE

No. 22-1969.

78 F.4th 854 (2023)

UNITED STATES of America, Plaintiff-Appellee, v. Scott A. CHAPPELLE, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 15, 2023.

Attorney(s) appearing for the Case

ARGUED: Timothy D. Belevetz , ICE MILLER LLP, Washington, D.C., for Appellant. Hannah Cook , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Timothy D. Belevetz , ICE MILLER LLP, Washington, D.C., Meredith Wood , Jessa DeGroote , ICE MILLER LLP, Indianapolis, Indiana, Jacob Christian Chappelle , Samuel S. Chappelle , COVENANT LAW GROUP, East Lansing, Michigan, for Appellant. Hannah Cook , S. Robert Lyons , Katie Bagley , Joseph B. Syverson , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: MOORE, McKEAGUE, and MATHIS, Circuit Judges.

OPINION

Scott Chappelle pleaded guilty to tax evasion and was sentenced to 38 months' imprisonment. On appeal, Chappelle argues that the district court erred in two respects when computing his offense level under the Sentencing Guidelines. First, he asserts that the district court miscalculated his tax...

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