United States Court of Appeals For the Seventh Circuit
Sentencing — amount of loss
Even though a defendant returned money he had stolen when discovery was imminent, the entire amount taken was properly included in calculating amount of loss.
“Even if the County had not yet detected the offense, moreover, a defendant does not get credit for returning money if he knows or should know that the offense is about to be uncovered. U.S.S.G. § 2B1.1 n.3(E)(i)(II). Philpot returned his bonuses on February 5, 2010. At this point, the media had already reported that he had wrongfully taken the IV-D money, and Philpot should have known that government investigators might soon become aware of his conduct. We therefore conclude that the district court correctly calculated Philpot’s loss amount at sentencing.”
Appeal from the United States District Court for the Northern District of Indiana, Moody, J., Flaum, J.