United States Court of Appeals
Fifth Circuit
F I L E D
IN THE UNITED STATES COURT OF APPEALS March 22, 2004
FOR THE FIFTH CIRCUIT
Charles R. Fulbruge III
Clerk
No. 03-30841
Summary Calendar
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
MICHAEL H. WARREN,
Defendant-Appellant.
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Appeal from the United States District Court
for the Western District of Louisiana
USDC No. 02-CR-30029-01
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Before BARKSDALE, EMILIO M. GARZA, and DENNIS, Circuit Judges.
PER CURIAM:*
Michael H. Warren pleaded guilty to bank fraud. By
fraudulently keeping for his own enrichment the proceeds of used
car sales, Warren failed to repay money loaned under a financing
arrangement between the bank and Warren’s used car dealership.
Warren also failed to pay state sales taxes he collected as part
of the same sale proceeds.
*
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that this opinion should not be published and is not precedent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. 03-30841
-2-
Warren appeals the district court’s determination of
relevant conduct that increased his sentence by including the
unpaid sales taxes in the amount of loss attributed to the crime.
Warren fails to show that the unpaid taxes were not part of the
same course of conduct that included defrauding the bank. See
U.S.S.G. § 1B1.3(a) & comment. (n.9). Warren also fails to
establish that his failure to pay the sales tax was not “criminal
conduct” as is required to constitute relevant conduct for
sentencing purposes. See United States v. Powell, 124 F.3d 655,
665 n.10 (5th Cir. 1997).
The judgment of the district court is AFFIRMED.