01-3593 U.S. v. Leonard

Listen to this article

“In Leonard’s case, all the financial transactions considered fall within the scope of ‘relevant conduct’ as defined in section 1B1.3(a)(2). Although Leonard pled guilty to filing a single false tax return, the record clearly shows that she engaged in additional fraudulent acts that are most certainly relevant conduct to her offense of conviction. First, all the financial transactions in which Leonard was involved establish a ‘common scheme or plan,’ as defined in Application Note 9(A). For example, each transaction involved the filing of false tax returns seeking a refund. The I.R.S. was a common victim in every instance. See, e.g., United States v. Brierton, 165 F.3d 1133, 1137 (7th Cir. 1999) (affirming a relevant conduct enhancement because a credit union was the common victim where defendant was fraudulently altering loans and falsifying other financial records at the credit union). Finally, Leonard’s modus operandi was the same for every transaction in that she attached an altered or falsified W-2 Form showing false wages and withholdings to each return. Accordingly, the several common factors establish that Leonard’s offenses are ‘substantially connected’ and give rise to a ‘common scheme or plan.'”

Affirmed.

Appeal from the United States District Court for the Eastern District of Wisconsin, Randa, J., Bauer, J.