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Tuesday, December 12, 2006

Ind. Decisions - 7th Circuit decides one Indiana case

In USA v. JAMES FIFE and KAREN KRAHN (ND Ind., James T. Moody, Judge), an 8-page opinion, Judge Kanne writes:

James Fife pled guilty to four counts of willfully making and subscribing a false income tax return in violation of 26 U.S.C. § 7206(1). Karen Krahn, Fife’s wife, pled guilty to one count of willfully aiding and assisting in the preparation and presentation of a false income tax return in violation of 26 U.S.C. § 7206(2). In calculating Fife’s advisory Sentencing Guidelines range, the district court imposed a two-point increase in offense level for abuse of a position of trust pursuant to U.S.S.G. § 3B1.3, and a two-point increase for the use of sophisticated means pursuant to U.S.S.G. § 2T1.1(b)(2). For Krahn, the district court also imposed the two-point increase for the use of sophisticated means pursuant to U.S.S.G. § 2T1.1(b)(2). Fife and Krahn were sentenced to forty-six and twenty-four months respectively; they now appeal the imposition of their sentences. Finding no error in the district court’s sentencing determination, we affirm.
Of interest is discussion of the defendant's background, which begins:
Fife, a lawyer, served as the special assistant to the mayor of East Chicago, Indiana from the mid-1990’s until 2003. In this capacity, Fife was responsible for consulting on matters pertaining to finance, budget, taxation, personnel, and legislation, lobbying the Indiana General Assembly, representing the city on matters involving riverboat gambling, and acting as a liaison between the city and other federal, state and local government agencies. Fife had no immediate supervisor, and was afforded broad discretion in performing his duties for the city. The city provided Fife with a handsome salary, health benefits, a city credit card, office supplies and equipment, secretarial staff, telephone, transportation, and agreed to indemnify and defend Fife in any action arising from or in connection to his services for the city.

Posted by Marcia Oddi on December 12, 2006 10:49 AM
Posted to Ind. (7th Cir.) Decisions