United States v. Angela Myers
2014 U.S. App. LEXIS 20808
| 5th Cir. | 2014Background
- Angela Myers operated Angela’s Tax Service (2007–2012), filing fraudulent tax returns for over 285 people and obtaining IDs to issue refunds to herself.
- Ayo provided Myers with a roster of nursing-home residents, including names and identifying information, which Myers used to file false returns.
- The only pecuniary loss was to the IRS; nursing-home residents did not suffer direct financial harm.
- Myers was sentenced to a combined 132 months with multiple concurrent counts plus 24 months consecutive for aggravated identity theft.
- The district court applied a six-level enhancement for 250+ victims and a two-level vulnerability enhancement; Myers challenged both arguments.
- On appeal, the Government conceded plain error regarding the Ex Post Facto issue and the court sua sponte supplemented the record to consider the untimely reply brief.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Ex Post Facto violation in sentence | Myers: 2007 guidelines should apply; 2009/2012 guidelines harshened sentence. | Government: apply guidelines in effect at sentencing; Peugh supports retroactive harsher penalty issue. | Vacate and remand for resentencing due to Ex Post Facto violation. |
| Six-level enhancement for 250+ victims | 2007 guidelines would not support 250+ victims; evidence insufficient for 285 victims. | District court properly used 2012 guidelines definitions; count supported by record. | Reversed by vacating sentence; remand for resentencing. |
| Vulnerable victim enhancement 3A1.1(b)(1) | No evidence Myers knew or should have known victims were vulnerable. | District court reasonably inferred knowledge from nursing-home source and relationship with Ayo. | Upheld; district court did not clearly err. |
Key Cases Cited
- Peugh v. United States, 133 S. Ct. 2072 (Supreme Court 2013) (ex post facto violation when retroactive guidelines increase sentence)
- Rodarte-Vasquez v. United States, 488 F.3d 316 (5th Cir. 2007) (apply guidelines in effect at sentencing unless Ex Post Facto)
- Dominguez-Alvarado v. United States, 695 F.3d 324 (5th Cir. 2012) (remand for resentencing when correcting error to avoid miscarriage)
- Castillo-Estevez v. United States, 597 F.3d 238 (5th Cir. 2010) (relevant to plain-error review in Ex Post Facto context)
- Rodriguez v. United States, 602 F.3d 346 (5th Cir. 2010) (discretion to decide legal issues not timely raised; plain error standard)