United States v. Rita Marie Stimson

19 F.3d 31 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Rita Marie STIMSON, Defendant-Appellant. No. 93-30193. United States Court of Appeals, Ninth Circuit. Submitted Feb. 22, 1994. * Decided Feb. 25, 1994. Before: SCHROEDER, CANBY, and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 Rita Marie Stimson appeals her twelve-month sentence following entry of a guilty plea to accessory after the fact to conspiracy to defraud the government by making false claims to the Department of Treasury and misusing social security numbers of others in violation of 18 U.S.C. Secs. 3 , 287, 371. Stimson contends the district court erred by making upward adjustments in her offense level for (1) the value of the intended loss and (2) more than minimal planning. We have jurisdiction under 28 U.S.C. Sec. 1291 and affirm. 3 * Background 4 In 1991, Ronald Sanborn devised a scheme to file false tax returns. Sanborn asked Jack Rowlands to assist him…