United States v. William E. Williams, Jr.

OPINION

SILER, Circuit Judge.

Defendant William E. Williams, Jr. appeals his sentence of eighteen months for tax evasion and bankruptcy fraud. The only issue on appeal is whether the district court erred by failing to group the offenses under USSG § 3D1.2(d). As set forth below, we AFFIRM.

I

Williams was indicted on: (1) three counts of tax evasion in violation of 26 U.S.C. § 7201; (2) one count of obstruction of the implementation of the internal revenue laws in violation of 26 U.S.C. § 7212(a); (3) four counts of bankruptcy fraud in violation of 18 U.S.C. § 152; and (4) two counts of money…