United States v. Vitorio Vili

56 F.3d 75 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Vitorio VILI, Defendant-Appellant. No. 94-10511. United States Court of Appeals, Ninth Circuit. Submitted May 2, 1995. * Decided May 5, 1995. Before: WALLACE, Chief Judge, HUG and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Vitorio Vili appeals his sentence of 37 months imposed following a guilty plea to conspiracy to defraud the United States by obtaining payments from false and fraudulent tax claims in violation of 18 U.S.C. Secs. 286 , 371. Vili contends that the district court erred by increasing his offense level by two points under U.S.S.G. Sec. 2F1.1(b)(3)(A) because the government did not prove, by a preponderance of the evidence, that Vili misrepresented himself as an Internal Revenue Service ("IRS") agent. We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 3 We review a district court's interpretation of the Sentencing Guidelines de novo and its…