562 F.3d 558 (2009)

UNITED STATES of America, Appellant
v.
William TOMKO.

No. 05-4997.

United States Court of Appeals, Third Circuit.

Argued on October 24, 2006. Filed: April 17, 2009. Opinion Issued on August 20, 2007. Opinion Amended on August 21, 2007. Opinion Vacated and Petition for Panel Rehearing Granted on January 17, 2008. Rehearing En Banc Ordered on August 19, 2008. Argued En Banc on November 19, 2008.

*560 Nathan J. Hochman (Argued), Alan Hechtkopf, S. Robert Lyons, United States Department of Justice, Tax Division, Washington, DC, Attorneys for Appellant.

J. Alan Johnson, (Argued), Cynthia R. Eddy, Johnson & Eddy, Pittsburgh, PA, Attorneys for Appellee.

Ellen C. Brotman, Philadelphia, PA, Peter Goldberger, Ardmore, PA, Attorneys for Amicus, National Association of Criminal Defense Lawyers.

Lisa B. Freeland, Pittsburgh, PA, Attorney for Amicus, Federal Public and Community Defenders of the Third Circuit.

Before: SCIRICA, Chief Judge, SLOVITER, McKEE, RENDELL, BARRY, AMBRO, FUENTES, SMITH, FISHER, CHAGARES, JORDAN, HARDIMAN and COWEN, Circuit Judges.

OPINION

SMITH, Circuit Judge, with whom McKEE, BARRY, AMBRO, FUENTES, CHAGARES, JORDAN, and HARDIMAN, Circuit Judges, join.

The Government appeals the reasonableness of William Tomko's below-Guidelines sentence of probation, community service, restitution, and fine for his tax evasion conviction. If any one of a significant number of the members of this Court—including some in today's majority—had been sitting as the District Judge, Tomko would have been sentenced to some time in prison. But "[t]he fact that the appellate court might reasonably have concluded that a different sentence was appropriate is insufficient to justify reversal of the district court." Gall v. United States, ___ U.S. ___, 128 S.Ct. 586, 597, *561 169 L.Ed.2d 445 (2007). Gall reminds us that "[t]he sentencing judge is in a superior position to find facts and judge their import under § 3553(a) in the individual case. The judge sees and hears the evidence, makes credibility determinations, has full knowledge of the facts and gains insights not conveyed by the record." Id. (internal quotations and citations omitted); see also United States v. Dragon, 471 F.3d 501, 506 (3d Cir.2006) (we afford "deference to the District Court because it is in the best position to determine the appropriate sentence in light of the particular circumstances of the case." (internal quotations and citation omitted)). This reality is why, post-Booker, "the familiar abuse-of-discretion standard of review now applies to appellate review of sentencing decisions." Gall, 128 S.Ct. at 594. Where, as here, a district court decides to vary from the Guidelines' recommendations, we "must give due deference to the district court's decision that the § 3553(a) factors, on a whole, justify the extent of the variance." Id. at 597. These principles require us to affirm Tomko's sentence.

I.

On May 11, 2004, Tomko pleaded guilty to a one-count information charging him with tax evasion in violation of 26 U.S.C. § 7201. Tomko was the owner and Chief Executive Officer of W.G. Tomko & Son, Inc. ("Tomko, Inc."), a plumbing contractor. From 1995 to 1998, Tomko directed numerous subcontractors, who were building his multimillion dollar home in Washington County, Pennsylvania, to falsify information on billing invoices so that the invoices would show work being done at one of Tomko, Inc.'s many job sites instead of at Tomko's home. As a result, Tomko, Inc. paid for the construction of Tomko's home and illegally deducted those payments as business expenses. Tomko also did not properly report those payments as income on his personal tax return.^[1] All told, Tomko's tax evasion scheme involved twelve different subcontractors and his general contractor, and resulted in a tax deficiency of $228,557.

The United States District Court for the Western District of Pennsylvania conducted Tomko's sentencing hearing on September 30, 2005. Using the 1997 edition of the United States Sentencing Guidelines Manual, the District Court calculated Tomko's total offense level to be thirteen and his criminal history category to be I.^[2] Based on these calculations, the Guidelines recommended a range of imprisonment between twelve and eighteen months and a fine between $3,000 and $30,000.

Tomko, however, proposed that in light of the then-recent Hurricane Katrina catastrophe and his construction expertise, the Court should sentence him to probation and home detention, and require him to work for Habitat for Humanity. The Executive Director for Habitat for Humanity's Pittsburgh affiliate testified that the organization would appreciate Tomko's help in its efforts to rebuild the Gulf Coast and that Tomko had performed well in past projects, including providing onsite assistance and advice.

Tomko also proffered testimony from Tomko, Inc.'s Chief Financial Officer that the company was in danger of losing its *562 line of credit if he were imprisoned. If this happened, Tomko, Inc. would be in dire straits financially and the jobs of its 300-plus employees would be threatened.

Finally, Tomko submitted a Motion for Downward Departure.^[3] The motion argued that Tomko should be sentenced below his Guidelines range because 1) his incarceration could cause Tomko, Inc.'s innocent employees to lose their jobs; 2) he has performed exceptional charitable acts and good works; 3) he has demonstrated an extraordinary degree of acceptance of responsibility; and 4) a combination of these three factors. As exhibits, Tomko attached over fifty letters from family, friends, community leaders, and others attesting to his pre-indictment charitable activities and other good works.

After hearing these arguments and stating that it had reviewed all the motions and briefs that the parties submitted, the District Court stated its Guidelines calculations for the record and considered the sentencing factors listed in 18 U.S.C. § 3553(a):^[4]

I am to consider first the nature and circumstances of the offense, which are as follows.

The offense was not violent in nature.

The offense was not ongoing in nature.

The offense was not part of a larger pattern of criminal activity.

There are also no identifiable victims of the offense.

I am also to consider the history and characteristics of the Defendant. [The District Court here discussed Tomko's childhood, family, education, drinking problem, and prior criminal conviction for operating a boat while intoxicated.]

I am also going to consider the need for the sentence imposed to reflect the seriousness of the offense, promote respect for the rule of law, and provide just punishment for the offense. Here, the Defendant has pled guilty to tax evasion, which is a serious offense.

I am to afford adequate deterrence to the Defendant's criminal conduct. Here, the Defendant has one prior criminal incident which is alcohol-related, but has otherwise led a crime-free life.

I am to protect the public from further crimes of this Defendant. Here, the Defendant has not been involved in other *563 crimes even though this is a serious offense here. The likelihood of recidivism in this case I find is very little.

And to provide Defendant with needed educational/vocational training, medical care, or other correctional treatment in the most effective manner possible.

I am also to consider the kind of sentences available, including federal prison, house arrest, probation, and fines, which I am going to do.

I am to consider the need [to avoid] unwarranted sentence disparities among Defendants with similar records who have been found guilty of similar conduct. These considerations generally weigh in favor of sentencing a Defendant within the guideline range. However, this need to avoid unwarranted sentence disparities among Defendants with similar records also gives me enough leniency, though, to understand that there are differences and those differences have to be taken into account. I recognize the need for consistent sentencing; however, in this case, given the Defendant's lack of any significant criminal history, his involvement in exceptional charitable work and community activity, and his acceptance of responsibility, we find that a sentence that is mitigated by the factors of 3553[is] warranted.

In response, the Government insisted that the Court impose a sentence that included a term of imprisonment. The Government did not challenge Tomko's factual assertions or submissions. Instead, it juxtaposed his criminal conduct with the patriotism of American soldiers fighting wars abroad and argued that greed, not community service and philanthropy, defined Tomko's character. It focused on the fact that Tomko coerced his subcontractors to file false documentation, and highlighted the "gilded cage" nature of a sentence of home detention. The Government claimed that it would be "absurd" to sentence Tomko to live in the same multimillion dollar mansion that the illegally obtained tax monies helped fund. According to the Government, the Court's failure to incarcerate Tomko would send a message that a rich defendant can buy his way out of prison, and would compromise the general deterrent effect that tax laws have on potential tax cheats.

Despite the Government's arguments, the District Court did not sentence Tomko to a term of imprisonment. Instead, the Court sentenced Tomko to three years of probation (the first of which would be served as home detention), participation in an alcohol treatment program, 250 hours of community service, full restitution, and the statutory maximum fine of $250,000. The Court explained its sentence with the following colloquy:

The reason for the sentence is as follows: Defendant stands before us for sentencing after pleading guilty to tax evasion. A review of Defendant's financial condition paints a picture of a very wealthy man who had the means and wherewithal to easily pay whatever tax obligation is owing. He was a successful businessman earning a significant salary. There is simply no reason for him to have done this.

This being said, I also note his negligible criminal history, his record of employment, his support for and ties in the community, and the extensive charitable work he has done. I have also—therefore, I have sentenced him to the period of probation, which I recognize is below the guideline range. I also recognize that the fine is above the guideline range. Given the Defendant's wealth, the guideline range in fines is insufficient deterrence.

Therefore, I've done this mitigation of the sentence under the provisions set *564 forth in 18 U.S.C. [§] 3553 for the reasons I stated. Taking all these factors into account, the Court sentences the Defendant to a period of probation, a substantial fine, and allows for repayment to the Internal Revenue Service of his outstanding tax obligation. The Court views that this sentence will address the sentencing goals of punishment, deterrence and rehabilitation.

The Government filed a timely appeal.^[5]

II.

A.

Before the implementation of a Guidelines-based sentencing system in 1984, "[s]tatutes specified the penalties for crimes but nearly always gave the sentencing judge wide discretion to decide whether the offender should be incarcerated and for how long, whether he should be fined and how much, and whether some lesser restraint, such as probation, should be imposed instead of imprisonment or fine." Mistretta v. United States, 488 U.S. 361, 363, 109 S.Ct. 647, 102 L.Ed.2d 714 (1989). Reviewing courts, in turn, recognized "that the sentencing judge `sees more and senses more' than the appellate court; thus, the judge enjoyed the `superiority of his nether position,' for that court's determination as to what sentence was appropriate met with virtually unconditional deference on appeal." Id. at 364, 109 S.Ct. 647 (quoting Maurice Rosenberg, Judicial Discretion of the Trial Court, Viewed From Above, 22 Syracuse L.Rev. 635, 663 (1971)). According to the Supreme Court, appellate review "beg[an] with the general proposition that once it is determined that a sentence is within the limitations set forth in the statute under which it is imposed, appellate review is at an end." Dorszynski v. United States, 418 U.S. 424, 431, 94 S.Ct. 3042, 41 L.Ed.2d 855 (1974).

Concerns over sentencing disparities and the continued viability of rehabilitation as a penological objective dogged this sentencing system. Mistretta, 488 U.S. at 365, 109 S.Ct. 647. As a result, in 1984, Congress passed the Sentencing Reform Act which, among other things, established mandatory sentencing guidelines. Id. at 365-67, 109 S.Ct. 647. This Act, however, "did not alter a court of appeals' traditional deference to a district court's exercise of its sentencing discretion." Williams v. United States, 503 U.S. 193, 205, 112 S.Ct. 1112, 117 L.Ed.2d 341 (1992). As the Supreme Court explained in Williams, "[t]he development of the guideline sentencing regime has not changed our view that, except to the extent specifically directed by statute, `it is not the role of an appellate court to substitute its judgment for that of the sentencing court as to the appropriateness of a particular sentence.'" Id. (quoting Solem v. Helm, 463 U.S. 277, 290 n. 16, 103 S.Ct. 3001, 77 L.Ed.2d 637 (1983)).

In United States v. Booker, 543 U.S. 220, 125 S.Ct. 738, 160 L.Ed.2d 621 (2005), the Supreme Court concluded that the Sentencing Guidelines could only be advisory, id. at 245, 125 S.Ct. 738, and instructed courts of appeals to review the sentencing court's "broad discretion in imposing a sentence within a statutory range," id. at 233, 125 S.Ct. 738, for "unreasonableness," id. at 260-61, 125 S.Ct. 738. Subsequently, Gall made it plain that we assess unreasonableness under the abuse-of-discretion standard. 128 S.Ct. at 591.

B.

As the Court mentioned in Gall, the abuse-of-discretion standard is "familiar" *565 to us. See id. at 594. In the evidentiary context, the "[a]dmission of evidence is an abuse of discretion if the district court's action was arbitrary, fanciful or clearly unreasonable," and "[w]e will not disturb a trial court's exercise of discretion unless no reasonable person would adopt the district court's view." United States v. Frazier, 469 F.3d 85, 87-88 (3d Cir.2006) (internal quotations and citations omitted). We also review a district court's decisions concerning jury instructions for an abuse of discretion, and "will order a new trial on account of a district court's refusal to give a proposed jury instruction only when the requested instruction was correct, not substantially covered by the instructions given, and was so consequential that the refusal to give the instruction was prejudicial to the defendant." United States v. Hoffecker, 530 F.3d 137, 167 (3d Cir.2008) (internal quotations and citations omitted). Attorney's fee awards are likewise reviewed for an abuse of discretion, "which can occur if the judge fails to apply the proper legal standard or to follow proper procedures in making the determination, or bases an award upon findings of fact that are clearly erroneous." In re Rite Aid Corp. Sec. Litig., 396 F.3d 294, 299 (3d Cir.2005) (internal quotations and citations omitted).

Two basic principles underlie the application of the abuse-of-discretion standard. First, "deferential review is used when the matter under review was decided by someone who is thought to have a better vantage point than we on the Court of Appeals to assess the matter." United States v. Mitchell, 365 F.3d 215, 234 (3d Cir.2004). Accordingly, the Supreme Court has applied the abuse-of-discretion standard where it "noted that deference was owed to the `judicial actor ... better positioned than another to decide the issue in question.'" Koon v. United States, 518 U.S. 81, 98, 99, 116 S.Ct. 2035, 135 L.Ed.2d 392 (1996) (quoting Pierce v. Underwood, 487 U.S. 552, 559-60, 108 S.Ct. 2541, 101 L.Ed.2d 490 (1988)); see also Cooter & Gell v. Hartmarx Corp., 496 U.S. 384, 401-05, 110 S.Ct. 2447, 110 L.Ed.2d 359 (1990) (reviewing Rule 11 sanctions for an abuse of discretion because "the district court is better situated than the court of appeals to marshal the pertinent facts and apply the fact-dependent legal standard mandated by Rule 11"); Pierce, 487 U.S. at 559-63, 108 S.Ct. 2541 (holding that attorney's fee awards under the Equal Access to Justice Act should be reviewed for an abuse of discretion). As one leading commentator has put it, "[i]n the dialogue between the appellate judges and the trial judge, the former often would seem to be saying: `You were there. We do not think we would have done what you did, but we were not present and we may be unaware of significant matters, for the record does not adequately convey to us all that went on at the trial. Therefore, we defer to you.'" Rosenberg, supra, at 663.

Second, courts of appeals apply the abuse-of-discretion standard to fact-bound issues that are ill-suited for appellate rule-making. As the Supreme Court explained in Pierce:

One of the `good' reasons for conferring discretion on the trial judge is the sheer impracticability of formulating a rule of decision for the matter in issue. Many questions that arise in litigation are not amenable to regulation by rule because they involve multifarious, fleeting, special, narrow facts that utterly resist generalization—at least, for the time being.

487 U.S. at 561-62, 108 S.Ct. 2541 (quoting Rosenberg, supra, at 662); see also Cooter & Gell, 496 U.S. at 405, 110 S.Ct. 2447 ("`Fact-bound resolutions cannot be made uniform through appellate review, de novo or otherwise.'" (quoting Mars Steel Corp. *566 v. Cont'l Bank N.A., 880 F.2d 928, 936 (7th Cir.1989))).

Pre-Booker, these two basic principles motivated the Supreme Court to hold that the abuse-of-discretion standard should be used to evaluate sentencing departures under the mandatory Guidelines system. See Koon, 518 U.S. at 98-100, 116 S.Ct. 2035.^[6] In Koon, the Supreme Court noted that "[a] district court's decision to depart from the [mandatory] Guidelines ... will in most cases be due substantial deference, for it embodies the traditional exercise of discretion by a sentencing court." Id. at 98, 116 S.Ct. 2035. The Court pointed out that determining whether a departure was permitted required "the district court [to] make a refined assessment of the many facts bearing on the outcome, informed by its vantage point and day-to-day experience in criminal sentencing." Id. Additionally, "a district court's departure decision involves `the consideration of unique factors that are little susceptible ... of useful generalization,' and as a consequence, de novo review is `unlikely to establish clear guidelines for lower courts.'" Id. at 99, 116 S.Ct. 2035 (quoting Cooter & Gell, 496 U.S. at 404, 405, 110 S.Ct. 2447). As a result, the Court concluded that "[t]he appellate court should not review the departure decision de novo, but instead should ask whether the sentencing court abused its discretion." Id. at 91, 116 S.Ct. 2035.

Post-Booker, the sentencing court's superior vantage point has been the oft-cited reason for applying the abuse-of-discretion standard to sentencing review. In Gall, the Court emphasized that "[t]he sentencing judge is in a superior position to find facts and judge their import under § 3553(a) in the individual case. The judge sees and hears the evidence, makes credibility determinations, has full knowledge of the facts and gains insights not conveyed by the record." 128 S.Ct. at 597 (internal quotations and citations omitted). This means that "[t]he sentencing judge has access to, and greater familiarity with, the individual case and the individual defendant before him than the [Sentencing] Commission or the appeals court." Id. at 597-98 (quoting Rita v. United States, 551 U.S. 338, 127 S.Ct. 2456, 2469, 168 L.Ed.2d 203 (2007)). Additionally, "district courts have an institutional advantage over appellate courts in making these sorts of determinations, especially as they see so many more Guidelines sentences than appellate courts do." Id. at 598 (internal quotations and citation omitted). For example, "[d]istrict judges sentence, on average, 117 defendants every year ... [whereas] [o]nly a relatively small fraction of these defendants appeal their sentence on reasonableness grounds." Id. at 598 n. 7 (citations omitted). Accordingly, "[o]ur responsibility on appellate review of a criminal sentence is limited yet important: we are to ensure that a substantively reasonable sentence has been imposed in a procedurally fair way." United States v. Levinson, 543 F.3d 190, 195 (3d Cir.2008).^[7]

*567 C.

In the wake of Booker, it is essential that district courts make an "individualized assessment based on the facts presented." Gall, 128 S.Ct. at 597. In doing so, it is equally important that district courts provide courts of appeals with an explanation "sufficient for us to see that the particular circumstances of the case have been given meaningful consideration within the parameters of § 3553(a)." Levinson, 543 F.3d at 196. We also must have "sufficient justifications on the record to support the sentencing conclusions." Id. Although we can articulate no uniform threshold for sufficiency because of the fact-bound nature of each sentencing decision, we certainly always demand more than a rote recitation of the § 3553(a) factors if "at sentencing either defendant or the prosecution properly raises `a ground of recognized legal merit (provided it has a factual basis)' and the court fails to address it." United States v. Cooper, 437 F.3d 324, 329 (3d Cir.2006) (quoting United States v. Cunningham, 429 F.3d 673, 679 (7th Cir. 2005)). Only then will we have enough to conduct our "limited yet important" review. Levinson, 543 F.3d at 195.

District courts must provide their explanations and justifications while going through three steps at sentencing. As we outlined in Levinson:

A district court must begin the process by first calculating the applicable Guidelines range. After that initial calculation, the court must then rule on any motions for departure and, if a motion is granted, state how the departure affects the Guidelines calculation. Finally, after allowing the parties an opportunity for argument, the court must consider all of the § 3553(a) factors and determine the appropriate sentence to impose, which may vary from the sentencing range called for by the Guidelines.

Id. at 194-95. "Thus, the sentencing court subjects the defendant's sentence to the thorough adversarial testing contemplated by federal sentencing procedure." Rita, 127 S.Ct. at 2465.

Our appellate review proceeds in two stages. It begins by "ensur[ing] that the district court committed no significant procedural error, such as failing to calculate (or improperly calculating) the Guidelines range, treating the Guidelines as mandatory, failing to consider the § 3553(a) factors, selecting a sentence based on clearly erroneous facts, or failing to adequately explain the chosen sentence—including an explanation for any deviation from the Guidelines range." Gall, 128 S.Ct. at 597. We do not presume that a district court considered the factors solely because the sentence falls within the Guidelines range. Cooper, 437 F.3d at 329-30. If a district court's procedure passes muster, "we then, at stage two, consider its substantive reasonableness." Levinson, 543 F.3d at 195. Our substantive review requires us not to focus on one or two factors, but on the totality of the circumstances. Gall, 128 S.Ct. at 597; United States v. Howe, 543 F.3d 128, 137 (3d Cir.2008). Indeed, we cannot presume that a sentence is unreasonable simply because it falls outside the advisory Guidelines range. Gall, 128 S.Ct. at 597. At both stages of our review, the party challenging the sentence has the burden of demonstrating unreasonableness. Cooper, 437 F.3d at 332.

The abuse-of-discretion standard applies to both our procedural and substantive reasonableness inquiries. Gall, 128 S.Ct. at 597; United States v. Wise, 515 F.3d 207, 217-18 (3d Cir.2008). For example, an abuse of discretion has occurred if a district court based its decision on a clearly erroneous factual conclusion *568 or an erroneous legal conclusion. Wise, 515 F.3d at 217. This also means that, absent any significant procedural error, we must "give due deference to the district court's determination that the § 3553(a) factors, on a whole," justify the sentence. Gall, 128 S.Ct. at 597; see also United States v. Bungar, 478 F.3d 540, 543 (3d Cir.2007) (stating that, as an appellate court, we are "highly deferential" to the sentencing court's application of the § 3553(a) factors). In other words, if the district court's sentence is procedurally sound, we will affirm it unless no reasonable sentencing court would have imposed the same sentence on that particular defendant for the reasons the district court provided.

Ultimately, "[t]he touchstone of `reasonableness' is whether the record as a whole reflects rational and meaningful consideration of the factors enumerated in 18 U.S.C. § 3553(a)." United States v. Grier, 475 F.3d 556, 571 (3d Cir.2007) (en banc); see also Cooper, 437 F.3d at 330 ("[W]hat we must decide is whether the district judge imposed the sentence he or she did for reasons that are logical and consistent with the factors set forth in section 3553(a)." (internal quotations and citation omitted)). "An estimation of the outer bounds of what is `reasonable' under a given set of circumstances may not always be beyond debate, but the abuse-of-discretion standard by which that estimation must be judged limits the debate and gives district courts broad latitude in sentencing." Levinson, 543 F.3d at 195.

III.

The Government makes only one claim of procedural error: it argues that the District Court failed to meaningfully consider general deterrence. Based on our review of the record, we cannot agree. A sentencing court does not have to "discuss and make findings as to each of the § 3553(a) factors if the record makes clear the court took the factors into account in sentencing." Cooper, 437 F.3d at 329 (emphasis added); see also Rita, 127 S.Ct. at 2469 (noting that "context and the record make clear that this, or similar, reasoning, underlies the judge's conclusion"). Here, "[t]he record makes clear that the sentencing judge listened to each argument," Rita, 127 S.Ct. at 2469, and rejected the ones the Government made concerning general deterrence. At the sentencing proceeding, the Government exhaustively asserted, directly in front of the District Court, that a probationary sentence would adversely affect general deterrence:

A lengthy term of incarceration is also important for something you didn't mention in what you just went through, and that's third party deterrence, particularly in this industry. In this case, if this case is any indication, this contracting industry is riddled, riddled with tax fraud. A sentence of probation tells this industry: Go ahead, cheat on your taxes. If you get caught, you'll have to pay some money, but you won't have to go to prison. You won't have to go to jail.

Our tax system, Your Honor, is dependent on the honesty of our citizenry, and a lengthy term of incarceration for this tax cheat validates that system. A sentence of probation invalidates that system. We need to [deter] this type of crime, Your Honor; and the threat of jail is real for these white collar criminals that commit tax fraud.

What we need to do is make good on that threat. That threat, if it simply isn't followed through on, is just a threat. It's not real deterrence. Real deterrence is jail. That's what makes people like Mr. Tomko think before they sign that bogus tax return, before they *569 cheat on their taxes. They see it in the paper: Tax cheats go to jail. Maybe they'll think next time they sign that tax return.

Almost immediately after the Government made these statements, the District Court sentenced Tomko. The District Judge noted that he viewed Tomko's sentence as "address[ing] the sentencing goals of punishment, deterrence and rehabilitation." (Emphasis added.) This demonstrates that the District Court heard the Government's impassioned plea, considered general deterrence, and handed down Tomko's sentence.^[8] Therefore, we conclude that the District Court did not commit any procedural error at Tomko's sentencing. See Rita, 127 S.Ct. at 2468 ("In our view, given the straightforward, conceptually simple arguments before the judge, the judge's statement of reasons here, though brief, was legally sufficient.").

IV.

The crux of the Government's appeal is its claim that Tomko's sentence is substantively unreasonable. At oral argument, the Government reaffirmed that it would not be satisfied even if the District Court corrected the alleged procedural error on remand, but imposed the same sentence. In the Government's view, Tomko's sentence is substantively unreasonable because 1) detention in the house that Tomko partially funded with the illegal tax proceeds is plainly unreasonable, 2) this is a mine-run tax evasion case undeserving of such a lenient sentence, and 3) the statutory maximum fine cannot cure the claimed substantive deficiencies.

We reject the Government's first and third arguments with limited discussion. Concerning the first, the Government has narrowed its objections to too fine a point by focusing its objections solely on the location of Tomko's hom