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United States v. Stefani
Citation: 338 F. App'x 579Docket: No. 07-50525
Court: Court of Appeals for the Ninth Circuit; June 17, 2009; Federal Appellate Court
Anthony Todd Stefani appeals his 27-month sentence following his conviction for conspiracy to defraud the IRS and aiding in filing false tax returns. The court has jurisdiction under 28 U.S.C. 1291. Stefani challenges the admission of testimonial hearsay evidence and the district court's discretion under Federal Rule of Evidence 1006. The court finds the underlying data regarding national tax return statistics admissible based on precedent, as public documents are valid proof of their contents. Charts demonstrating that Stefani's tax returns had disproportionately high charitable contributions and refund rates were relevant and permissible. His personal tax returns were also admissible under the public records exception to hearsay. Stefani further contends that his within-guidelines sentence is unreasonable due to the district court's failure to orally analyze the 3553(a) factors at sentencing. However, the court clarifies that it is not required to explicitly enumerate each factor but must provide sufficient explanation for meaningful appellate review. The district court adequately addressed the relevant 3553(a) factors in its written memorandum, which was considered during the proceedings. The appellate court affirms the sentence, noting that this disposition is not for publication and does not serve as precedent except as specified by 9th Cir. R. 36-3.