United States v. Mike Niko

MEMORANDUM

Mike Niko appeals his sentence for one count of conspiracy to commit fraud against the United States under 18 U.S.C. § 286 . He pleaded guilty. He now challenges the district court’s application of a sophisticated means enhancement pursuant to U.S.S.G. § 2Bl.l(b)(10)(C). We affirm his sentence.

The district court did not abuse its discretion in concluding that Niko’s own conduct was sufficiently sophisticated to warrant the enhancement. The enhancement is applicable when, for example, “assets or transactions, or both, [are hidden] through the use of fictitious entities, corporate shells, or offshore financial accounts.” U.S.S.G. § 2B1.1 cmt. n. 9(B) (2013). As the district court found, Niko “established a bank account using his name and a dba, Niko Tax Services. Mr. Niko didn’t have a tax service. The dba allowed tax refund checks for many people to be deposited into that account without arousing suspicion.” As the defendants did in United States v. Jennings, 711 F.3d 1144, 1146-47 (9th Cir.2013), Niko opened a bank account associated with his own name and social security number, but in the name of a fictitious entity, in an effort to conceal fraudulently obtained…