United States v. Mark Anderson

MEMORANDUM

After pleading guilty to multiple counts involving embezzlement, tax fraud, and arson, Mark Anderson (“Anderson”) appeals his guilty plea and sentence, asserting ineffective assistance of counsel as his basis for challenging both the plea agreement itself and the district court’s denial of his motion to withdraw his guilty plea, and asserting error in the district court’s sentence. We AFFIRM.

I. Background

Anderson was indicted on March 15, 2007, and faced 19 charges of arson, interstate transportation of fraudulently obtained property, mail fraud, using a fictitious name in connection with a scheme to defraud, and tax evasion. Broadly, the indictment alleged that Anderson, during his operation of a wine storage business, embezzled wine held in storage on behalf of his clients, transporting the wine to buyers across state lines, fraudulently executing this scheme using two aliases, and failing to report the income from the embezzlement for tax purposes; the indictment further alleged that Anderson’s scheme culminated in him setting fire to the storage warehouse, which resulted in injury.

The allegations underlying Anderson’s representation-related claims concern his…