United States v. Nicholas Valentino
Opinion
Opinion
Kleinfeld, J.
Nicholas Valentino raises a question of first impression under the sentencing guidelines for false statements on tax returns.
FACTS
Appellant pleaded guilty to willfully un-derreporting his interest income, 26 U.S.C. § 7206 (1), and lying about his income in a loan application, 18 U.S.C. § 1014 . He stipulated to the facts in his plea agreement. He willfully concealed almost $100,000 of interest income. He used false social security numbers and false names on his accounts to hide the interest from the IRS. When Appellant applied for a loan, he gave the bank what purported to be copies of his tax returns, showing annual taxable income in the hundreds of thousands of dollars, when actually he had filed returns showing no taxable income at all, just losses.
ANALYSIS
Appellant argues on appeal that the district count should have allowed an evidentia-ry hearing to determine whether there was a tax loss, and should have grouped the tax and bank fraud counts. We review the district court’s interpretation of the guidelines de novo. Factual findings made at sentencing are reviewed for clear error. United States v. Robinson, 967 F.2d 287, 293 (9th Cir.1992).