In U.S. v. Taber, No. 07-10973 (Aug. 29, 2007), the Court affirmed the imposition of a two-level sentence enhancement under USSG § 3B1.4 for use of a minor in the commission his theft of firearms.
USSG § 3B1.4 provides for a sentence enhancement if the defendant used a person less than 18 years old to commit the offense. The Court recognized that in this case the minor devised the crime, and invited Tabor to participate in the theft of firearms. Nonetheless, it rejected the argument that the § 3B1.4 enhancement should not apply. The Court found that Taber took affirmative acts to involve the minor, by encouraging and helping the minor steal the firearms. These subsequent affirmative acts warranted the § 3B1.4 enhancement.