United States v. Black
Court of Appeals for the Seventh Circuit
1Opinion of the Court
WILLIAMS, Circuit Judge.
Rex Black repeatedly tried to pay off a more than $5 million tax debt with checks drawn on checking accounts that he knew were closed to prevent the Internal Revenue Service (“IRS”) from collecting taxes from him. A jury convicted Black of one count of obstructing and impeding the IRS from collecting taxes and four counts of passing and presenting fictitious financial instruments with intent to defraud. The *1050district court sentenced Black to 71 months in prison. Black now appeals arguing that the district court erred in determining his sentencing range under the United…
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