United States v. Deleon
2013 U.S. App. LEXIS 798
| 1st Cir. | 2013Background
- Deleon was convicted in November 2008 of a payroll tax scheme and related offenses.
- She operated Environmental Compliance Training and Methuen Staffing, disguising unreported payroll taxes.
- Unreported payroll workers were paid directly with checks, without withholding taxes, labeled as independent contractors.
- Investigators raided the companies in November 2006; Deleon faced conspiracy, false statements, tax return, and mail fraud charges.
- The district court calculated over $1.2 million in tax losses, using Application Note 1 to §2T1.1 for estimation.
- On appeal, Deleon challenged chalks admission, loss calculation, and Rule 32 PSR inquiry; the court affirmed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Waiver of chalks admission | Deleon claims error despite defense acquiescence. | Deleon asserted the chalks were improper evidence; dispute over waiver. | Waived; chalks admission affirmed. |
| Reasonableness of loss calculation | Government's method reasonably estimated losses from unreported payroll. | Deleon argues method overstates losses and seeks alternative calculation. | No clear error; calculation deemed a reasonable estimate. |
| Inclusion of certain checks in loss data | Included checks with wage data; some questionable entries excluded. | Some checks to non-employees should have been excluded. | Error minor; does not affect overall loss calculation. |
| Rule 32(i)(1)(A) compliance at sentencing | Plain error; failure to inquire about PSR review. | Record shows review; no plain error warranting remand. | No plain error; no remand required. |
Key Cases Cited
- United States v. Carrasco-De-Jesús, 589 F.3d 22 (1st Cir. 2009) (waiver by acquiescence may be reviewable only if not intentional relinquishment)
- United States v. Walker, 665 F.3d 212 (1st Cir. 2011) (rare forgiveness of waiver as a discretionary matter)
- United States v. Manrique, 959 F.2d 1155 (1st Cir. 1992) (Rule 32 inquiry not always necessary if record shows familiarity with PSR)
- United States v. Rostoff, 53 F.3d 398 (1st Cir. 1995) (loss estimation is a rough, permissible exercise for sentencing)
- United States v. Mitrano, 658 F.3d 117 (1st Cir. 2011) (rough loss estimates permitted under §2T1.1 applications)