Lehner pled guilty to a tax offense, for which he faced an advisory Guidelines range of imprisonment of between 24 and 30 months. He was sentenced to 6 months in prison. Why?
While on the surface defendant came from a good family, defendant was subjected to sexual abuse as a child, and had a generally unsatisfactory relationship with her parents. She made an apparently happy marriage to her second husband, and she suffered severely from his early death. She became an abuser of alcohol, and tried several times to commit suicide. She is bright and competent, and a hard and persistent worker. She has attended therapy, and apparently is no longer abusing alcohol. She recently suffered the loss of her adult son. Nevertheless, her offense was serious. Defendant deliberately entered into an arrangement to defraud the government of taxes and to drive a thriving company into bankruptcy.








