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Defendant was convicted of fraudulently registering vehicles of Missouri residents in Illinois to avoid Missouri state taxes. At sentencing, the district court calculated an actual loss amount and ordered defendant to make restitution in that amount. On appeal, defendant challenged his restitution and the district court’s application of a two-level enhancement for obstruction of justice.
Where the district court calculated the amount of lost sales tax for Missouri based on the identified erroneously registered vehicles, it did not err in ordering defendant to make restitution, but it erred in imposing an obstruction enhancement without making specific factual findings.
Stras, J., concurring in part and dissenting in part: “I would rely on the general principle that district courts need not provide detailed findings as long as there is “sufficient evidence” in the record for ‘meaningful appellate review.’”
Judgment is affirmed in part and reversed and remanded in part.
U.S. v. Harmon (MLW No. 74271/Case No. 18-3469 – 8 pages) (U.S. Court of Appeals, 8th Circuit, Melloy, J.) Appealed from U.S. District Court, Eastern District of Missouri. (Robert Herman, of Saint Louis, for appellant) (Tracy Berry, AUSA, of Saint Louis for appellee)
