United States v. James Kennedy

OPINION

KAREN NELSON MOORE, Circuit Judge.

James R. Kennedy pleaded guilty to one count of 'willfully aiding and abetting in the preparation and filing of false tax returns under 26 U.S.C. § 7206(2) and was sentenced to thirty-six months of imprisonment and one year of supervised release. He directly appeals his sentence, arguing that the district court erred in several respects in accepting the Presentence Report’s (“PSR”) calculation of his base offense level and in denying him an aceep-tance-of-responsibility reduction. He also brings an ineffective-assistance-of-counsel claim. For the…