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Enhancement for leader/organizer affirmed

By Shari Allison

United States of America v. Gehrmann, 2020 WL 4280673 (10th Cir. July 28, 2020) (published): Dr. Gehrmann appealed the two-level adjustment under U.S.S.G. § 3B1.1(c) for his aggravating role in a conspiracy to defraud the United States. He and his codefendant, Dr. Carlson, owned and operated a chiropractic center. They were indicted on four felony charges each: one count of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 and three counts of filing false tax returns in violation of 26 U.S.C. § 7206(1). A month later, a cooperator, Dr. Davis pleaded guilty to willfully delivering a false tax return to the Internal Revenue Service in violation of 26 U.S.C. § 7207, a misdemeanor. Dr. Carlson later pleaded guilty to a felony count of filing a false tax return in violation of 26 U...continue to full post

Full post as published by Tenth Circuit Blog on August 18, 2020 (boomark / email).