IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 98-30467
Summary Calendar
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
ROBERT H. SMITH,
Defendant-Appellant.
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Appeal from the United States District Court
for the Western District of Louisiana
USDC No. 97-CR-50032-1
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February 12, 1999
Before KING, Chief Judge, JOHNSON, and DUHE’, Circuit Judges.
PER CURIAM:*
Robert H. Smith appeals his sentence following his
convictions for willful failure to file tax returns and
obstructing the administration of internal revenue law. 26
U.S.C. §§ 7203, 7212(a). He argues that the sentencing judge
failed to make sufficiently specific factual findings, erred in
applying enhancement under both U.S.S.G. § 2J1.2(b)(2) and
§ 3C1.1, erred in finding that substantial governmental resources
were expended as a result of his obstructive conduct, and erred
in applying § 3B1.1(c).
*
Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in 5TH CIR.
R. 47.5.4.
No. 98-30467
-2-
The findings of the court were sufficiently specific.
United States v. Storm, 36 F.3d 1289, 1295 (5th Cir. 1994);
United States v. Angulo, 927 F.2d 202, 205 (5th Cir. 1991). The
application of § 2J1.2(b)(2) and § 3C1.1 did not involve
prohibited double-counting. United States v. Box, 50 F.3d 345,
359 (5th Cir. 1995). A preponderance of evidence supported the
sentencing judge's finding that the Government expended
substantial resources as a result of Smith's obstructive conduct.
§ 2J1.2, comment.(n.1). Finally, the district court did not err
in enhancing Smith's offense level under § 3B1.1 for his
organizational conduct. United States v. Ronning, 47 F.3d 710,
711 (5th Cir. 1995).
AFFIRMED.