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No. 05-4636
Appeal from the United States District Court for the Southern
District of West Virginia, at Parkersburg. Robert C. Chambers,
District Judge. (CR-04-220)
Argued:
Decided:
PER CURIAM:
Bernard H. Linney pleaded guilty to one count of failure to
account for and pay over federal income tax in violation of 26
U.S.C. 7202 (2000).
We affirm.
to pay taxes owed, telling them that he was negotiating with the
IRS and that he had secured a loan to pay off the taxes.
Five of
Linneys
advisory guidelines range was 27-33 months; the court found that a
sentence at the top of the guideline range is appropriate and
sentenced Linney to 33 months.
We
The introductory
United States v. Fells, 920 F.2d 1179, 1183-84 (4th Cir. 1990)
(holding
conduct).
that
district
court
should
consider
all
relevant
regardless
participants
in
the
of
whether
scheme.
those
See
persons
United
are
States
knowing
Sentencing
otherwise extensive.
although perhaps
err
in
leadership
imposing
role
in
an
four
level
extensive
enhancement
criminal
scheme.
for
Linneys
Given
the