United States v. Carlson

WOLLMAN, Circuit Judge.

Richard L. Carlson pled guilty to willfully failing to account for and pay over trust fund taxes, in violation of 26 U.S.C. § 7202, and was sentenced to eight months’ home confinement, five years’ probation, and 1,000 hours of community service. The government appeals the sentence, arguing that it is unreasonable. We vacate the sentence and remand for resen-tencing.

I

From 1986 to 2003, Carlson and his brother each owned fifty percent of the capital stock of Jyland Development, Inc. (Jyland), whose business consisted of land development and new home construction. During…