United States v. Neilson

McKAY, Circuit Judge.

Defendant Kenneth Neilson appeals the thirty-month sentence he received for interfering with the administration of the internal revenue laws in violation of the omnibus clause of 26 U.S.C. § 7212(a). Specifically, he contends the district court erred in selecting the guideline under which his sentence would be calculated. Violations of the omnibus clause may be sentenced under either U.S.S.G. § 2T1.1, the guideline for “Tax Evasion; Willful Failure to File Return, Supply Information, or Pay Tax; Fraudulent or False Returns, Statements, or Other Documents,” or U.S.S.G. §…