Summary:       The defendant pled guilty to various counts of filing false tax returns and conspiracy to defraud. During the first phase of the sentencing hearing, both parties were afforded the opportunity to present evidence designed to address the disputed facts in the PSR and the parties’ objections to the Sentencing Guideline calculations. The parties then submitted post-hearing briefs. The Court found that a downward departure to criminal history category II is warranted, that the tax loss is greater than $400,000, that a two-level increase for a role adjustment is warranted, and that the defendant is entitled to a two-level reduction for acceptance of responsibility.


Case Name: USA v. Micheal Fisher

Case Number: 1-08-cr-26

Docket Number: 195

Date Filed: 11/17/09

Nature of Suit:

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IN THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF NORTH DAKOTA

SOUTHWESTERN DIVISION
 

United States of America,

Plaintiff,

-vs-

Micheal Fisher,

Defendant.

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) SENTENCING MEMORANDUM
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) Case No. 1:08-cr-26
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