United States v. Michael Rudolph Cruz
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Opinion of the Court
HATCHETT, Circuit Judge.
In this appeal involving the interplay between sections of the Sentencing Guidelines, we reject the appellant’s claims and affirm the district court.
Before his arrest in 1990, Michael Rudolph Cruz served as a special agent with the Internal Revenue Service (IRS), Criminal Investigation Division (CID). IRS Agent Michael Anderson asked Cruz to assist with an investigation referred to as “Target.” The Federal Bureau of Investigation (FBI) considered Target a major narcotics importer and distributor, and the IRS was investigating Target for tax evasion. Cruz’s assistance…
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