United States v. Wardell

ORDER AND JUDGMENT**

TIMOTHY M. TYMKOVICH, Circuit Judge.

While incarcerated in a Colorado state prison, Wendel R. Wardell and other prisoners engaged in a scheme to obtain fraudulent tax refunds by submitting false tax returns. The scheme involved submitting false tax returns in their own names, and in the names of other inmates, to obtain refunds to which they were not entitled. Wardell was eventually convicted of seventeen counts of tax fraud and one count of conspiracy. The district court sentenced him to a total of ninety-six months imprisonment: (1) sixty months for the conspiracy charge,…