United States v. Coble

OPINION

Ernest Coble was convicted in the United States District Court for the Middle District of North Carolina of attempting to obstruct and impede the due administration of the tax laws, pursuant to 26 U.S.C.A. § 7212(a), for repeatedly seeking to rely upon an invalid “comptroller warrant” to discharge his tax liability and to receive a substantial tax refund from the Internal Revenue Service. At sentencing, the district court departed two levels downward, finding that Coble’s conduct constituted a single act of aberrant behavior and that a combination of several discouraged factors, such…