United States v. Iley

HOLMES, Circuit Judge.

For crimes of fraud and deceit, § 2B1.1(b)(9)(C) of the U.S. Sentencing Guidelines Manual ("U.S.S.G." or "Guidelines") provides for a two-level sentencing enhancement if the defendant's offense conduct violated "any prior, specific judicial or administrative order." After investigating complaints regarding the tax-preparation services of the defendant, Donald *1276Iley, the Colorado Board of Accountancy (the "Board") issued an administrative order-called an "Agreement and Final Agency Order" (the "Order"), R., Vol. I, at 78 (Agreement and Final Agency Order, dated Jan. 29,…