United States v. Fayez Damra

OPINION

McKEAGUE, Circuit Judge.

Fayez “Alex” Damra (“Damra”) was convicted of evading corporate income tax in violation of 26 U.S.C. § 7201 and of, together with his brother, Fawaz Damra (“Fawaz”), conspiring to defraud the United States in violation of 18 U.S.C. § 371. He now appeals his conviction and sentence. We affirm Damra’s conviction, but — as the district court incorrectly sentenced Damra at offense level 16 instead of level 15 — vacate Damra’s sentence and remand for resentencing at the correct offense level.

I

During the late summer or early fall of 2004, Special Agent Gary Rasoletti…