Woman Stuck With 30-Month Fraud Sentence Tied to Intended Loss

A South Carolina woman convicted of tax fraud and making false statements on a Paycheck Protection Program loan application lost her bid to undo a two-and-half year prison sentence after the Fourth Circuit signed-off on using intended loss to calculate her guidelines sentencing range.

The trial court correctly based Maggie Anne Boler’s sentence on the full amount of money she intended to take by fraud, even if she didn’t fully succeed, the US Court of Appeals for the Fourth Circuit said Friday.

The loss calculation guideline—section 2B1.1—is ambiguous, and the US Sentencing Commission’s commentary defining loss to mean ...