United States v. Madison

OPINION

McKEAGUE, Circuit Judge.

Co-defendants WillieAnn and John Madison, husband and wife, appeal their convictions and sentences for numerous counts of tax evasion, money laundering, conversion of property, and fraud. For the following reasons, the convictions are affirmed, Mr. Madison’s sentence is affirmed, and Mrs. Madison’s sentence is reversed and remanded.

I. BACKGROUND

Between 1996 and 1999, Mr. Madison worked as a certified public accountant; was self-employed as a minister; worked as the Director of the Little People’s Child Development Center (“Little People’s”), a day care; and…