UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-4820
UNITED STATES OF AMERICA,
Plaintiff – Appellee,
v.
CARL W. STEWARD,
Defendant – Appellant.
Appeal from the United States District Court for the Southern
District of West Virginia, at Charleston. John T. Copenhaver,
Jr., District Judge. (2:09-cr-00228-1)
Submitted: January 4, 2011 Decided: January 18, 2011
Before DUNCAN, AGEE, and KEENAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Mary Lou Newberger, Federal Public Defender, Jonathan D. Byrne,
Appellate Counsel, Edward H. Weis, Assistant Federal Public
Defender, Charleston, West Virginia, for Appellant. R. Booth
Goodwin II, United States Attorney, Thomas C. Ryan, Assistant
United States Attorney, Charleston, West Virginia, for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Carl Steward pleaded guilty to tax evasion, in
violation of 26 U.S.C. § 7201 (2006). At the sentencing
hearing, the district court determined that the total amount
owed by Steward in unpaid taxes exceeded $80,000. Accordingly,
the court applied a base offense level of 16, pursuant to U.S.
Sentencing Guidelines Manual (“USSG”) §§ 2T1.1 and 2T4.1 (tax
table) (2009). After calculating the appropriate level
increases and decreases, the district court determined that
Steward’s total offense level was 17 and his criminal history
category was I, yielding an advisory Guidelines range of twenty-
four to thirty months. The district court sentenced Steward to
twenty-four months.
Steward now appeals, claiming that the amount of
unpaid taxes on which the district court relied in calculating
his offense level did not reflect the deductions that Steward
could have claimed had he filed accurate tax returns. Steward
concedes that his argument is foreclosed by our opinion in
United States v. Delfino, 510 F.3d 468 (4th Cir. 2007), and we
agree.
Accordingly, we conclude that the district court did
not err. We affirm the district court’s judgment. We dispense
with oral argument because the facts and legal contentions are
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adequately presented in the materials before the court and
argument would not aid the decisional process.
AFFIRMED
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