Court of Appeals for the Second Circuit August 28, 1996, 1514, Docket 95-1681 (United States v. Ephraim Lewis)

CARDAMONE, Circuit Judge:

This appeal by the United States in a criminal sentencing case asks us to determine whether “sophisticated means” were used to impede discovery of a tax-evasion scheme.

See

United States Sentencing Guidelines § 2T1.1(b)(2). This is our

first

occasion to interpret this provision of the Guidelines.