Enhanced sentence proper for failing to pay employment taxes

An individual’s above-guidelines sentence for willfully failing to pay over federal employment taxes was proper. The sentencing judge adequately explained the reasons for the enhanced sentence from the bench. Moreover, the individual and his attorney understood why he received the enhanced sentence; he was on probation for stealing his employees’ withholding taxes for his personal benefit when he was caught doing it again. Further, the sentencing judge noted that he was obviously not deterred by his first sentence. In addition, a written sentencing statement is sufficient when it incorporates the sentencing judge’s oral explanation by reference. Since the sentencing judge’s oral explanation of the enhanced sentence was sufficient, any written deficiency did not affect the individual’s rights. Therefore, vacating and remanding the sentence was not warranted. (J.N. Jackson, CA-D.C., 2017-1 ustc ¶50,162 (affirming an unpublished DC D.C. decision.)

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