221580P.pdf   05/01/2023  United States  v.  Kelli Hogue
   U.S. Court of Appeals Case No:  22-1580
   U.S. District Court for the Eastern District of Arkansas - Central   
   [PUBLISHED] [Smith, Author, with Wollman and Loken, Circuit Judges] 
   Criminal case - Sentencing. The district court did not abuse its 
   discretion by denying defendant an acceptance-of-responsibility reduction 
   based on her post-plea misconduct in sending fraudulent letters of support 
   and materially misstating information to the probation officer; the court 
   did not err in admitting and considering at sentence defendant's tax 
   filings as the fraudulent conduct demonstrated by the returns was relevant 
   to the court's analysis of the 3553(a) factors, as well as the charged 
   offense of theft of government funds; defendant's sentence, an upward 
   variance, was not substantively unreasonable.