Court of Appeals for the Sixth Circuit April 12, 2016, No. 15-1483 (United States v. Rae)

SUHRHEINRICH, Circuit Judge.

Defendant Carter White Rae (Rae) appeals the district court’s refusal to give a good faith jury instruction during his trial for criminal tax evasion and the court’s imposition of a sophisticated means enhancement to his sentence for tax evasion. We affirm.

I.

Rae, a dentist, owned and operated a dental practice in Rose City, Michigan.