United States v. Francis McLain

MELLOY, Circuit Judge.

Francis Leroy McLain was convicted for failing to account for and pay employment taxes in violation of 26 U.S.C § 7202. He initially was sentenced to 48 months’ imprisonment and fined $75,000. In a first appeal, we affirmed his conviction but vacated his sentence and remanded for re-sentencing on the existing record. United States v. McLain, 646 F.3d 599 (8th Cir.2011). We held that additional findings were needed to support a conclusion that certain conduct was relevant conduct for the purpose of determining a loss amount pursuant to the United States Sentencing…