 The evidence at trial indicated that Mr. Hutcherson and Hutcherson Funeral Home, Inc. became mired in financial difficulties, and, among other things, failed to make required tax payments to the Internal Revenue Service in an amount in excess of $100,000, failed to maintain balances in banking accounts, failed to make required payments to the City of Lynchburg, Virginia, and failed to meet other financial obligations.In response to his financial problems, Mr. Hutcherson committed a series of criminal acts in an effort to obtain money.Specifically, Mr. Hutcherson, as the representative payee for two Social Security disability recipients for whom Mr. Hutcherson managed their financial affairs, used their Social Security benefits for his own personal use.