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U.S. v. REGISTER

No. 11-12773.

678 F.3d 1262 (2012)

UNITED STATES of America, Plaintiff-Appellee, v. Stuart M. REGISTER, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

May 4, 2012.

Attorney(s) appearing for the Case

Karin Bethany Hoppmann , Judy K. Hunt , Linda Julin McNamara , Robert E. O'Neill , Amanda Lynn Riedel , U.S. Atty's Office, Tampa, FL, I. Randall Gold , U.S. Atty's Office, Orlando, FL, for Plaintiff-Appellee.

Rosemary Cakmis , Donna Lee Elm , Benjamin Daniel Singerman , Fed. Pub. Defender's Office, Orlando, FL, Dionja Dyer , Fed. Pub. Defender's Office, Tampa, FL, for Defendant-Appellant.

Before MARCUS, COX and SILER, Circuit Judges.

MARCUS, Circuit Judge:

Stuart Matthew Register pleaded guilty to seventeen counts of tax-related offenses. The first thirteen concerned his failure to pay over to the Internal Revenue Service ("IRS") federal taxes that had been withheld from the wages of his company's employees. The remaining four concerned the falsification of his individual federal income tax returns. After accepting his plea and holding a sentencing hearing, the district court sentenced him to...

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