181502P.pdf   07/11/2019  United States  v.  Hassan Osman
   U.S. Court of Appeals Case No:  18-1502
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Benton, Author, with Gruender and Grasz, Circuit Judges] 
   Criminal case - Sentencing. No error in imposing a three-level role 
   enhancement under Guidelines Sec. 3B1.1(b), as the trial record supported 
   the district court's conclusion that defendant was a manager or supervisor 
   of criminal activity in this tax fraud scheme; the special condition of 
   supervised release restricting defendant's computer use was not plainly 
   erroneous as it was supported by the record and did not impose an 
   unnecessary deprivation of liberty, as defendant may access a computer 
   with the approval and monitoring of the Probation Office; no error in 
   imposing an enhancement under Guidelines Sec. 2B1.1(b)(10)(C) & cmt. 
   n.9(b) for sophisticated means; the district court adequately explained 
   its decision to impose a within-guidelines sentence; restitution award and 
   amount-of-loss calculation were supported by the record.