United States v. Hassan Osman

BENTON, Circuit Judge.

A jury convicted Hassan Osman of conspiring to file false tax returns in violation of 18 U.S.C. § 371 , aiding and assisting in the preparation of false tax returns in violation of 26 U.S.C. § 7206 (2) and 18 U.S.C. § 2 , and failing to appear at a pretrial conference in violation of 18 U.S.C. § 3146 (a)(1). The district court 1 sentenced him to 108 months' imprisonment and three years' supervised release. He appeals the sentence, challenging the application of a three-level role enhancement under United States Sentencing Guideline § 3B1.1(b), and the restriction on his…