United States District Court, E.D. Michigan, Southern Division
session of said Court, held in the U.S. Courthouse, Detroit,
Michigan on January 9, 2017
PRESENT: Honorable Gerald E. Rosen United States District
ORDER DENYING MOTION FOR REDUCTION OF
E. Rosen United States District Judge.
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.
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.
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.
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,
should have received an offense level increase of only 8, not
the 2014 Guidelines, U.S.S.G. §2B1.1(b) provided in
(1) If the loss exceed $5, 000, increase the offense level as
Loss (Apply the Greatest) Increase in Level
(E) More than $70, 000 add 8
(F) More than $120, 000 add 10 . . .
791 amended this section by ...