This section contains the nature of the case and procedural background.

D, along with Gene Foster and Helen Sharkey, was indicted for conspiracy to commit mail fraud, wire fraud, and securities fraud (count 1), securities fraud (count 2), mail fraud (count 3), and wire fraud (counts 4-6). D was sentenced to 292 months in prison, three years of supervised release, and a $25,000 fine. D appealed. The Supreme Court issued its decision in United States v. Booker, 543 U.S. 220, 125 S.Ct. 738, 160 L. Ed. 2d 621 (2005). It held that the sentencing guidelines are no longer mandatory but are merely advisory, and sentences must be 'reasonable.' In addition to the guidelines, the federal sentencing statute, 18 U.S.C. § 3553, requires courts to consider a number of other relevant factors in determining a sentence. On D's subsequent appeal, the Fifth Circuit held that Booker applied, and D must be resentenced because the government had not established 'beyond a reasonable doubt that the district court would have sentenced D to nearly twenty-five years in prison had it acted under Booker. . The Court held that the trial court 'overstated the loss caused by D's crimes.' 'D used his special skills in accounting and tax matters to advance an extremely sophisticated, but fraudulent, scheme.' The court received the matter for its reconsideration.

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