United States v. Mark Arlin Hammerschmidt

WOLLMAN, Circuit Judge.

Mark Arlin Hammerschmidt (Mark) pleaded guilty to two counts of conspiracy to defraud the United States in violation of 18 U.S.C. § 286 and was sentenced to 135 months’ imprisonment.' Ornella Angelina Hammerschmidt • (Ornella) pleaded guilty to one count of making false claims for refunds in violation of 18 U.S.C. § 287 and was sentenced to 48 months’ imprisonment. The Hammerschmidts appeal from their sentences. Mark argues that the district court erred in Calculating his offense level and his criminal history points. Ornel-la argues that the district court erred in…