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Court Affirms Sentence for Tax Fraud by Scribd Government Docs is a document available to read on EtoBox.
Ellen Price was convicted of three counts of filing false tax returns. At sentencing, the district court applied a two-level enhancement for "sophisticated concealment" under USSG §2T1.4(b)(2). Price appealed, arguing her conduct was not elaborate and she merely falsified returns without attempting subsequent concealment. The appellate court affirmed, finding that Price did not refute the government
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