United States v. Patricia Denese Anderson

Appellants Patricia Denese Anderson and Stephen Paul Thomas, a married couple, appeal their convictions, following a jury trial, for one count of conspiracy to defraud the government by impeding the Internal Revenue Service (“IRS”) in its collection of income taxes, in violation of 18 U.S.C. § 371, and one count each of making a false claim against the government, in violation of 18 U.S.C. § 287. Thomas also appeals his 60-month total sentence, and Anderson appeals her 51-month total sentence and $10,000 fine. On appeal, Anderson and Thomas both argue that the district court: (i) erroneously…