IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 98-21130
Conference Calendar
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
ALLAN ROBERT KUHLMAN,
Defendant-Appellant.
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Appeal from the United States District Court
for the Southern District of Texas
USDC No. H-98-CR-225-1
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August 27, 1999
Before KING, Chief Judge, and JOLLY and DAVIS, Circuit Judges.
PER CURIAM:*
Allan Robert Kuhlman appeals the sentence imposed following
his guilty-plea conviction for making a false statement to obtain
federal employee compensation, in violation of 18 U.S.C.
§ 1920. He objects to the district court’s imposition of a two-
level increase for “more than minimal planning,” pursuant to
U.S.S.G. § 2F1.1(b)(2).
Kuhlman’s argument that Government tricked him into
repeatedly making false statements for the purpose of
*
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that this opinion should not be published and is not precedent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. 98-21130
-2-
exaggerating his criminal activity is frivolous since he alone is
responsible for submitting forms containing false statements.
His argument that the two-level increase was error because his
offense did not involve more planning than is typical for
commission of the offense of making a false statement in its
simple form is without merit. See § 2F1.1, comment. (n.1);
§ 1B1.1, comment. (n.1(f)). As the district court found, in
addition to making numerous false statements, Kuhlman undertook
to conceal his employment and income by conducting business in
his son’s name and by diverting funds through his son. The
district court therefore did not err in finding that his offense
involved “more than minimal planning,” and its judgment is
affirmed. See United States v. Clements, 73 F.3d 1330, 1341 (5th
Cir. 1996).
AFFIRMED.