Tenth Circuit - Other Offense Types

United States v. Maynard, 984 F.3d 948 (10th Cir. 2020). In a case involving corruptly impeding the tax laws and conspiracy to defraud the United States, the tax loss under §2T1.4 was the entire tax debt, not the funds that the defendant prevented the government from levying or the amount the government could have realistically collected from the defendant.

United States v. Rico, 3 F.4th 1236 (10th Cir. 2021). A cross reference from §2K2.1 (Firearms) to §2A2.1 (Attempted Murder) was appropriate where a felon in possession of a firearm fired the weapon at a specific person on a crowded street. Evidence showed that the defendant was the initial aggressor and was not acting in self-defense.

United States v. Lowell, 2 F.4th 1291(10th Cir. 2021). The cross-reference at §2B3.1(c) from robbery to first-degree murder applied where the defendant caused a motorcyclist’s death in perpetration of a carjacking.

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