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Downward Variance in Tax Evasion Case Requires More Explanation

By Jonathan Byrne

US v. Engle: Engle pleaded guilty to tax evasion, having hidden assets from the IRS for more than a decade to the tune of more than $600,000 ($2 million with penalties and interest). His advisory Guideline range, after a departure for over representation of criminal history, was 24 to 30 months. The Government argued for a sentence within that range (shock!), but the district court imposed a sentence of probation, noting Engle's ability to make money and the district court's desire that he "settle up" with the IRS. The district court admitted that "[a]bsent . . . the apparent ability to generate the income, I would simply impose a Guideline sentence and be done with it." It imposed a sentence of probation, to include a period of time at a halfway house, during which Engle could travel, including internationally, for his job...continue to full post

Full post as published by Fourth Circuit Blog on January 15, 2010 (boomark / email).