United States v. Harold Leroy Jackson, AKA Wayne Jackson, AKA C.K. Wilson, AKA Joseph Mazza
Opinion
Opinion
Hug, J.
Harold Leroy Jackson appeals part of the restitution ordered by the district court in conjunction with his sentencing for making false claims for tax refunds ( 18 U.S.C. § 287 ) and mail fraud ( 18 U.S.C. § 1341 ) after pleading guilty to one count of each offense, as charged in Counts 8 and 52 of a 52-count indictment.
The district court sentenced Jackson to six months in custody, three years supervised release, a $2,500 fine, restitution to the Internal Revenue Service (“IRS”) in the amount of $596.56 on the fraudulent refund count, and restitution to the IRS for the mail fraud count in the amount of $9,712.14.
The issue on appeal is whether the amount of the restitution ordered was properly calculated on one of the counts to which Jackson pled guilty.
The legality of a sentence is reviewed de novo. United States v. Angelica, 951 F.2d 1007, 1009 (9th Cir.1991). However, an order complying with the statutory framework for ordering restitution is reviewed for an abuse of discretion. Id.
I.
In May of 1991, the IRS began investigating Harold Leroy Jackson after IRS workers had become suspicious of Jackson’s activities. The investigation revealed that Jackson was involved in a…