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ARGUED FEBRUARY 17, 2011

Before EASTERBROOK, Chief Judge, and RIPPLE and TINDER, Circuit Judges.

Kevin Thomas O’Doherty was charged in a six-count indictment with various offenses related to his failure to file income tax returns or to pay taxes from 2001-2003. After entering into an agreement with the Government, Mr. O’Doherty pleaded guilty to one count of tax evasion, in violation of 26 U.S.C. § 7201. At sentencing, the district court calculated an offense level of 21, carrying a range of 37-46 months’ imprisonment under the sentencing guidelines. The district court imposed a 24 months’ sentence, more than a year below the advisory guidelines range. Mr. O’Doherty now raises several challenges to the guidelines calculation. We agree with the district court’s sentencing calculations and therefore affirm the judgment of the district court.

 
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