on the briefs:[*]
from the United States District Court for the Northern
District of Oklahoma (D.C. No. 4:12-CR-00015-CVE-1)
Michael Reese, Michael Reese, LLC, Cheyenne, Wyoming, for
Trent Shores, United States Attorney, and Charles M.
McLoughlin, Assistant United States Attorney, Office of the
United States Attorney for the Northern District of Oklahoma,
Tulsa, Oklahoma, for Plaintiff-Appellee.
TYMKOVICH, Chief Judge, O'BRIEN and MATHESON, Circuit
O'BRIEN, Circuit Judge.
2006 and 2010, Shannon Porter used the TurboTax software
program to electronically file 123 false tax returns with the
Internal Revenue Service (IRS) requesting $357, 361 in
refunds. The returns contained accurate taxpayer
identification information which Porter either stole or
purchased from the taxpayer or a third party. However, the
returns falsely reported the taxpayer to be
and as having disabled dependents in order for the taxpayer
to be eligible for a refund. Although the IRS rejected many
of the returns and requested refunds, it paid out $180, 397
to Porter, which she promptly spent. For this conduct, she
pled guilty to making a false statement to the United States
in violation of 18 U.S.C. § 287 and was sentenced to 48
months imprisonment to be followed by a three-year term of
supervised release. She completed her prison sentence but her
release was short-lived.
mere five weeks, she violated the conditions of supervised
release by, among other things, stealing $2, 964.92 worth of
merchandise from various stores in a local mall. The judge
revoked her supervised release and sentenced her to 24 months
imprisonment to be followed by a new 12-month term of
supervised release. A month after her release from that
prison term, she again violated the terms of her release,
this time by stealing expensive sunglasses from a local
optical store. The judge again revoked her supervised release
and sentenced her to 24 months imprisonment; no new term of
supervised release was imposed.
track of the various sentences for discussion purposes, a
simple table is helpful:
Supervised Release Term
approximately 7 weeks before arrest
approximately 5 weeks before arrest
challenges her most recent sentence (24 months in prison, but
no new term of supervised release). Before we decide that
issue, we must first determine whether Porter waived her
right to bring this appeal.
Waiver of ...