Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy!
- Step 1: Determine the base offense level by reference to the tax loss number
- Step 2: Adjust the offense level in light of specific offense characteristics
- Step 3: Calculating the sentence
- Step 4: Fines
- Step 5: Court will determine whether restitution should be imposed
- Step 6: Departures