United States v. George M. Parrott

WALLACE, J. (pp. 636-638), delivered a separate opinion concurring in part and dissenting in part.

*631OPINION

MERRITT, Circuit Judge.

George M. Parrott appeals the sentence imposed following his guilty plea to one count of filing a false tax return in violation of 26 U.S.C. § 7206(1). Parrott argues that the District Court erred in determining his base offense level based upon a tax loss of more than $70,000. He also contends that the District Court erred in adjusting his offense level upward by two points for failure to report a source of income exceeding $10,000 from criminal activity and in…