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United States v. Tipton

United States District Court, E.D. Michigan, Southern Division

January 9, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
AMEY TIPTON, Defendant.

         At a session of said Court, held in the U.S. Courthouse, Detroit, Michigan on January 9, 2017

          PRESENT: Honorable Gerald E. Rosen United States District Judge.

          ORDER DENYING MOTION FOR REDUCTION OF SENTENCE

          Gerald E. Rosen United States District Judge.

         Amey Tipton was indicted in a 38-count indictment on 37 counts of filing false, fictitious or fraudulent tax claims in violation of 18 U.S.C. § 287, and one count of fraud in connection with identification documents under 18 U.S.C. § 1028(a)(7). On August 26, 2015, Tipton pled guilty pursuant to a Rule 11 Plea Agreement to three counts of filing false tax claims and one count of identification fraud, and on March 28, 2016 she was sentenced to 33 months incarceration and ordered to pay restitution in the amount of $100, 625.33 to the Internal Revenue Service.

         Tipton now moves the Court for a reduction of her sentence “based on miscalculation of loss guidelines and the enhancement of the criminal history level.” This is Defendant Tipton's third post-sentencing request for a reduction of her sentence.[1]

         In this motion, Tipton argues that she should have received only an 8-level increase in her offense level, not the 10-level increase imposed, based on the amount of loss incurred by the victims. She also argues that her criminal history category should have been calculated as a Level III, rather than a Level IV. With these corrections to her sentencing calculation, Defendant contends that her sentencing range should be 18 to 24 months.

         Amount of Loss

         With respect to the loss amount used in calculating Tipton's offense level, Tipton contends that, based on the 2015 Guidelines that became effective November 1, 2015, [2]she should have received an offense level increase of only 8, not 10.

         Under the 2014 Guidelines, U.S.S.G. §2B1.1(b) provided in pertinent part:

(1) If the loss exceed $5, 000, increase the offense level as follows:
Loss (Apply the Greatest) Increase in Level
(E) More than $70, 000 add 8
(F) More than $120, 000 add 10 . . .

         Amendment 791 amended this section by ...


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