The opinion opens with its bottom-line:
Roanne Eye appeals her 60-month sentence for interference with the administration of Internal Revenue Services ("IRS") laws, in violation of 26 U.S.C. § 7212(a), and filing false and fictitious IRS claims, in violation of 18 U.S.C. § 287. She argues the court erred by (1) applying an enhancement for obstruction of justice under U.S.S.G. § 3C1.1, and (2) calculating the loss amount based on tax refunds she never received. We affirm.
Here is the relevant part of the discussion in the opinion:
Also, the district court did not clearly err in calculating the tax loss in this case at $1,127,559. Eye submitted claims for refunds to which she was not entitled totaling $1,127,559. According to the Sentencing Guidelines and this Court's precedent, $1,127,559 was precisely the loss amount in this case for sentencing purposes, because that is the loss Eye "intend[ed] to create when [she] falsifie[d] [her] tax returns."....
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