United States v. Chad Wetzel

Chad Wetzel pleaded guilty to failure to collect and pay over taxes, in violation of 26 U.S.C. § 7202; theft and embezzlement from an employee benefit plan, in violation of 18 U.S.C. § 664; and false oath and account in a bankruptcy proceeding, in violation of 18 U.S.C. § 152(2), each of which was punishable by a maximum of 5 years in prison. Using an undisputed advisory Guidelines imprisonment range of 63-78 months, and having addressed Wet-zel’s arguments for a lower sentence, the district court 1 imposed two concurrent 60-month prison terms and a consecutive 12-month prison term. Wetzel…