Hagen

A jury convicted defendant of grand theft (Pen. Code, § 487, subd. (a)) (count I) and three counts of filing a false tax return (Rev. & Tax. Code, former § 19405, subd. (a)(1)) (counts II, III & IV). The jury also found true an allegation that the property taken exceeded $100,000. (Pen. Code, § 12022.6, subd. (b).) At defendant’s initial sentencing on August 14, 1995, the trial court sentenced defendant to a total of seven years as follows: the upper term of three years on count I, two consecutive years for the great taking enhancement, and a consecutive term of eight months on each of the three false tax return counts. The trial court also ordered defendant to pay the victim restitution of $178,699.70.

Defendant and her codefendant husband appealed to this court unsuccessfully in case No. E016805. On May 15, 1998, defendant began serving her sentence. On August 9, 1999, after receiving a letter from the Department of Corrections dated March 18, 1999, the trial court resentenced defendant to the same total of seven years, this time as follows: the upper term of three years on count I, one consecutive year for the great taking enhancement, a consecutive indeterminate…