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UNITED STATES v. BOLER

No. 23-4352.

115 F.4th 316 (2024)

UNITED STATES of America, Plaintiff-Appellee, v. Maggie Anne BOLER, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: August 23, 2024.

Attorney(s) appearing for the Case

ARGUED: Jeremy A. Thompson, OFFICE OF THE FEDERAL PUBLIC DEFENDER, Columbia, South Carolina, for Appellant. Tommie DeWayne Pearson, OFFICE OF THE UNITED STATES ATTORNEY, Columbia, South Carolina, for Appellee. ON BRIEF: Adair F. Boroughs, United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Columbia, South Carolina, for Appellee.

Affirmed by published opinion. Judge Thacker wrote the opinion in which Judge Benjamin joined. Judge Quattlebaum wrote a dissenting opinion.

Maggie Boler ("Appellant") was convicted of six counts of presenting false claims against the United States by submitting false tax returns to the Internal Revenue Service ("IRS"), and one count of making a false statement on her fraudulent Paycheck Protection Program1 ("PPP") loan

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