United States v. Albert Bront

MEMORANDUM

Defendant Albert Bront appeals his 36-month sentence for one count of subscribing to a false tax return, in violation of 26 U.S.C. § 7206 (1), and two counts of assisting or advising a false tax return, in violation of 26 U.S.C. § 7206 (2). Reviewing “the district court’s interpretation of the Sentencing Guidelines de novo, the district court’s application of the Sentencing Guidelines to the facts of this case for abuse of discretion, and the district court’s factual findings for clear error,” United States v. Kimbrew, 406 F.3d 1149, 1151 (9th Cir.2005), we affirm.

1. Defendant first argues that the district court erroneously calculated the amount of tax loss for sentencing purposes. Because the amount of tax loss is a factual finding, we review this issue for clear error. United States v. Garro, 517 F.3d 1163, 1167 (9th Cir.2008).

No impermissible double counting occurred. The government incurred two distinct tax losses as a result of Defendant’s acts. First, Defendant filed a fraudulent 2004 tax return for Y.Z., resulting in a $10,966 refund. Defendant admits that the filing of that return resulted in a tax loss to the government of approximately $10,247. Second,…