By: Derek Hawkins//August 26, 2015//
Criminal
7th Circuit Court of Appeals
Officials: FLAUM, WILLIAMS and HAMILTON, Circuit Judges
Tax Loss Calculation
No. 13-3908 United States of America v. Rex Black
District Court improperly calculated appellant tax loss resulting in improper sentence
“The general rule is that the tax loss calculation “does not include interest or penalties.” U.S.S.G. § 2T1.1 cmt. n.1. There is a narrow exception to this general rule for willful evasion cases under 26 U.S.C. § 7201 and willful failure to pay cases under 26 U.S.C. § 7203. Id. Black’s case does not fall within this exception. The jury did not convict him of any offense under § 7201 or § 7203.”
Vacated and Remanded
HAMILTON, Circuit Judge, concurring