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United States v. Tamman

782 F.3d 543 (2015)

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United States v. Tamman

United States Court of Appeals for the Ninth Circuit
782 F.3d 543 (2015)

Facts

David Tamman (defendant) was an attorney who worked for NewPoint Financial Services, Inc. (NewPoint), a company owned by John Farahi. Farahi defrauded NewPoint investors by failing to disclose material risks and facts about certain investments, including private offerings. Farahi gave the impression to investors that NewPoint complied with federal securities law by having Tamman prepare false or misleading private-placement memoranda to investors. Following investigations by securities law-enforcement agencies and federal regulators, Tamman made changes to the private-placement memoranda at the behest of Farahi to try to cover up the fraud. Tamman was indicted and charged with conspiracy to obstruct justice, accessory after the fact to mail fraud, illegally altering documents to influence the federal investigation, and aiding and abetting Farahi. Following a bench trial, Tamman was found guilty and sentenced to 84 months of imprisonment, which was well below federal sentencing guidelines. Tamman appealed.

Rule of Law

Issue

Holding and Reasoning (Ezra, J.)

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