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.

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