September Term 2011 1:09-cr-00087-CKK-1 Filed On: December 9, 2011 United States of… v. Abdul Karim Khanu

United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
____________
No. 10-3039 September Term 2011
1:09-cr-00087-CKK-1
Filed On: December 9, 2011
United States of America,
Appellee
v.
Abdul Karim Khanu,
Appellant
BEFORE: Sentelle*, Chief Judge; Brown, Circuit Judge; and Ginsburg* Senior
Circuit Judge
O R D E R
Upon consideration of the petition of appellant for panel rehearing filed October
21, 2011, it is
ORDERED that the petition be denied. It is
FURTHER ORDERED that the opinion filed October 7, 2011, be amended as
follows:
Slip Op., delete the second sentence of the second full paragraph on p. 11
through the end of the paragraph on p. 12, and insert in lieu thereof:
We affirm the sentence because the district court made sufficient factual findings
at sentencing to support the inclusion of the $1.9 million in the calculation of tax
loss notwithstanding Khanu's "repayment" of those funds to his corporations.
See U.S.S.G. § 2T1.1(c) (1), (5) (“the tax loss is the total amount of loss that was
the object of the offense (i.e., the loss that would have resulted had the offense
been successfully completed)” and is "not reduced by any payment of the tax
subsequent to the commission of the offense"); see also § 1B1.3(a) & cmt., n.1
(relevant offense conduct for purposes of sentencing is not limited to acts for
which defendant is criminally liable and includes "all acts and omissions

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United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
____________
No. 10-3039 September Term 2011
committed ... by the defendant ... that occurred during the commission of the
offense, in preparation for that offense, or in the course of attempting to avoid
detection or responsibility for that offense").
Per Curiam
FOR THE COURT:
Mark J. Langer, Clerk
BY: /s/
Michael C. McGrail
Deputy Clerk
* Chief Judge Sentelle would grant the petition.
* As of the date the petition was filed Judge Ginsburg had taken senior status.

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