United States v. Wirth

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Defendant pleaded guilty to conspiracy to defraud the government by unlawfully evading tax obligations. On appeal, defendant challenged the district court's restitution order. The court concluded that the district court did not err in adopting an IRS agent's restitution calculations; the district court's oral and written findings were sufficiently thorough to support its restitution order; the district court did not clearly err by relying on the agent's testimony that the boating-related expenses were personal expenses that were unlawfully deducted as business expenses; and the court rejected defendant's arguments regarding the restitution payment schedule and defendant's complexity exception argument under 18 U.S.C. 3663A(c)(3)(B). Accordingly, the court affirmed the judgment. View "United States v. Wirth" on Justia Law