Tanner

MEMORANDUM **

I. INTRODUCTION

Defendant Max Clark Tanner was convicted, following a jury trial, of conspiracy to commit securities, mail, and wire fraud in connection with the purchase and sale of securities, in violation of 18 U.S.C. § 371 (2000), along with substantive counts of securities fraud (one count), mail fraud (four counts), wire fraud (eight counts), money laundering (twenty counts), filing *627 false tax returns (two counts), and tax evasion (one count). The district court sentenced Defendant to 96 months’ incarceration. This court affirmed the convictions, but remanded for resentencing in light of United States v. Booker, 543 U.S. 220 , 125 S.Ct. 738 , 160 L.Ed.2d 621 (2005), without addressing the Government’s argument that the district court had incorrectly calculated the sentencing guidelines. See United States v. Tanner, 121 Fed. Appx. 213 (9th Cir.2005). On remand, the district court imposed the same sentence. The Government appeals the sentence. We vacate and remand for resentencing.

II. BACKGROUND AND PROCEDURAL HISTORY

The district court declined to impose a two-level increase under U.S.S.G. § 3C1.1 for obstruction of justice. (EOR 867-68.) The district…