Offense Level Calculations i. The base offense level is 7, pursuant to Guideline § 2B1.1(a)(1).
Offense Level Calculations i. The base offense level is 26, pursuant to Guideline § 2M5.3(a).
Offense Level Calculations i. The base offense level is 24, pursuant to Guideline §§ 2T1.1 and 2T4.1(I) because the tax loss of $6,584,919 is more than $3,500,000 but less than $9,500,000.
Offense Level Calculations i. The base offense level for defendant’s offense of conviction is 33, pursuant to Guideline §§ 2K1.4(c)(1), 2M6.1(c)(2) and 2A2.1(a)(1).
Offense Level Calculations i. The base offense level is 14, pursuant to Guideline § 2C1.1(a)(1), because defendant was a public official.
Offense Level Calculations i. The base offense level for the charge in Count One of the superseding indictment is 26, pursuant to Guideline §2M5.3(a).
Offense Level Calculations i. The base offense level for the offense of conviction is 26, pursuant to Guideline § 2M5.1(a)(1)(A), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials.
Offense Level Calculations i. Count One (Racketeering Conspiracy). The guidelines for the racketeering conspiracy charged in Count One of the superseding indictment are determined by calculating the offense levels applicable to the underlying racketeering activities. USSG § 2E1.1(a)(2), and Application Note 1.
Offense Level Calculations i. Pursuant to Guideline § 2K2.1(a)(4)(A), the base offense level is 20 because the defendant committed the instant offense subsequent to sustaining one felony conviction of a controlled substance offense, namely the conviction set forth below in paragraph 9(c)(iii).
Offense Level Calculations i. The base offense level for Count Two is 20, pursuant to Guideline § 2B3.1(a).
