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U.S. v. JIN HO KIM

Criminal No. WDQ-10-0614.

856 F.Supp.2d 714 (2012)

UNITED STATES of America, Plaintiff v. JIN HO KIM, Defendant.

United States District Court, D. Maryland, Northern Division.

April 19, 2012.

Attorney(s) appearing for the Case

Stefan D. Cassella, Rod J. Rosenstein, Office of the United States Attorney, Baltimore, MD, for Plaintiff.

MEMORANDUM OPINION

WILLIAM D. QUARLES, JR., District Judge.

Jin Ho Kim pled guilty to making a false statement on his 2009 tax return, in violation of 26 U.S.C. § 7206(1). He was sentenced on April 19, 2012. For the following reasons, Kim's state sales and income tax evasion are relevant conduct that the Court was required to consider in determining the base offense level under U.S.S.G. § 2T1.1 and...

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