In a recent opinion, the Second Circuit upheld a 57-month sentence that applied a two-level sentencing enhancement for obstruction of justice and rejected a request for a sentencing reduction for acceptance of responsibility where the defendant pled guilty to wire fraud and then submitted falsified documents in support of his request for a below-Guidelines sentence. In United States v. Strange, No. 21-cr-2923 (Pooler, Wesley, Menashi), the Court rejected Steven Strange’s efforts to challenge his sentence on the grounds that his misconduct was unrelated to the facts of his offense. In so ruling, the Court following the analysis offered in a prior summary order; with the adoption of this analysis in a published opinion, it is now law of the Circuit.
Background
From 2014 to 2019, Strange worked as a senior supervisor in the fire extinguisher division of United Technologies Corporation (“UTC”). During that time, UTC operated a matching donation program for its employees whereby it would match up to $25,000 in donations to charitable organizations per employee per year. From 2015 to 2019, Strange operated a scheme whereby he prepared and submitted falsified invoices purporting to show that he and his colleagues had made large donations to a non-existent charitable organization that he controlled. UTC matched those purported donations, which netted Strange approximately $600,000 in matching funds that he used for personal use.