Sentencing — sophisticated means enhancement

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United States Court of Appeals For the Seventh Circuit

Criminal

Sentencing — sophisticated means enhancement

Where the defendant facilitated his tax fraud by channeling money into foreign bank accounts, the district court properly applied the sophisticated means enhancement at sentencing.

“We review the application of the adjustment for clear error, see Green, 648 F.3d at 576, and there is none here. Ghaddar repeatedly channeled money into foreign bank accounts (including one account not in his name or home country), actions that ordinarily qualify as sophisticated means. See U.S.S.G. § 2B1.1 cmt. n.8(B); United States v. Whitson, 125 F.3d 1071, 1072-73, 1075 (7th Cir. 1997); United States v. Hammes, 3 F.3d 1081, 1083 (7th Cir. 1993). In addition, he used elaborate tactics to conceal the source of this money, including exchanging currency for cashier’s checks to carry overseas, see United States v. Clements, 73 F.3d 1330, 1340 (5th Cir. 1996) (upholding adjustment when defendant obscured money’s source using multiple cashier’s checks and wife’s bank account), directing his accountant to illegally structure currency deposits, see United States v. Gricco, 277 F.3d 339, 360 (3d Cir. 2002) (upholding adjustment where defendant had structured currency transactions); United States v. Middleton, 246 F.3d 825, 848 (6th Cir. 2001) (same); United States v. Guidry, 199 F.3d 1150, 1158 (10th Cir. 1999) (same), and washing money through third-party bank accounts, see United States v. Wu, 81 F.3d 72, 73-74 (7th Cir. 1996) (upholding adjustment when defendant concealed money in relative’s account); United States v. Becker, 965 F.2d 383, 390 (7th Cir. 1992) (same); United States v. May, 568 F.3d 597, 607 (6th Cir. 2009) (upholding adjustment when defendant concealed money in third-party accounts); United States v. Clarke, 562 F.3d 1158, 1166 (11th Cir. 2009) (same).”

Affirmed.

11-3074 U.S. v. Ghaddar

Appeal from the United States District Court for the Northern District of Illinois, Der-Yeghiayan, J., Per Curiam.