United States v. Charles I. Friend
Court of Appeals for the Seventh Circuit
1Opinion of the Court
CUMMINGS, Circuit Judge.
On November 30, 1995, defendant Charles Friend pled guilty to impeding and obstructing the administration of the Internal Revenue Code in violation of 26 U.S.C. § 7212(a). In the district court the government sought sentencing enhancements for the defendant’s use of sophisticated means to impede the discovery or existence of the offense under U.S. Sentencing Guideline § 2T1.4(b)(2) and for defendant’s obstructive conduct under U.S. Sentencing Guideline § 3C1.1. On February 27, 1996, the district court sentenced the defendant to a 14-month prison term, imposing a…
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