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U.S. v. Polk, No. 96-40836 (5th Cir.) (118 F.3d 286) (July 17, 1997) (Judge Carl E. Stewart)

Here the Court held that an enhancement under USSG ยง 3A1.2(a) (Official Victim) was properly applied to a crime of solicitation and attempt to blow up an IRS building, even though the plan was never carried out.

 

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