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Four-year sentence for employment tax and PPP fraud upheld

United States v. Davis (11th Cir. 2025)

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Tax Coda
Oct 28, 2025
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The Eleventh Circuit upheld a 48-month prison sentence for a business owner who diverted withheld payroll taxes and misused pandemic relief funds, finding the upward variance from sentencing guidelines reasonable.

Holding

The court held that Linda Davis’s four-year sentence for willful failure to pay over employment taxes was procedurally and substantivel…

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