Common use of Offense Level Calculations Clause in Contracts

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. ii. The base offense level for the stipulated offense 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. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 26, pursuant to Guideline § 2M5.1(a)(1)(A2M5.3(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. ii. The base offense level for the stipulated offense 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. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levelslevels because the offense and relevant conduct involved defendant’s knowledge and reason to believe that the funds he provided would be used to purchase dangerous weapons, firearms, or explosives, or that they would be used to commit or assist in the commission of a violent act, pursuant to Guideline § 2M5.3(b)(1). iii. The offense level is increased by 12 levels because the offense of conviction is a felony that involved a federal crime of terrorism as defined in Title 18, United States Code, Section 2332b(g)(5), namely, the offense of conviction: (1) was calculated to influence or affect the conduct of government by intimidation and coercion, and to retaliate against government conduct; and (2) was a violation of Title 18, Unites States Code, Section 2339B; pursuant to Guideline § 3A1.4(a). iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 2622, pursuant to Guideline § 2M5.1(a)(1)(A§2G2.2(a)(2), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for the stipulated offense is 26, pursuant Pursuant to Guideline § 2M5.1(a)(1)(A2G2.2(b)(2), the offense level is increased by two levels because such offense the material involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsprepubescent minors. iii. Pursuant to Guideline § 3D1.42G2.2(b)(3)(F), because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levelstwo levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. ix. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense charge in Count One of conviction the superseding indictment is 26, pursuant to Guideline § 2M5.1(a)(1)(A§2M5.3(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. ii. The base offense level for the stipulated offense charge in Count Five of the superseding indictment is 26, pursuant to Guideline § 2M5.1(a)(1)(A§2M5.2(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant to Guideline § 3D1.43D1.2, Counts One and Five group because they involve substantially the offense levels for same harm; therefore, the offense of conviction and the stipulated offense are not group, there are two Units and the combined base offense level is increased by 2 levels26. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for the stipulated offense is 26must be increased by 14 levels, to level 21 pursuant to Guideline § 2M5.1(a)(1)(A), 2B1.1(b)(1)(H) because such offense involved the evasion loss of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials$721,617 was more than $550,000 but less than $1,500.000. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the The offense level is must be increased by 2 levels, to level 23 pursuant to Guideline § 2B1.1(b)(2)(A) because there were more than 10 victims. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. With respect to Count Two: 1. The base offense level for is 20, pursuant to Guideline § 2K2.1(a)(4)(B) because the offense involved a semiautomatic firearm that is capable of conviction accepting a large capacity magazine. 2. Pursuant to Guideline § 2K2.1(b)(4)(A), 2 levels are added because a firearm was stolen. 3. Pursuant to Guideline § 2K2.1(b)(6)(B), 4 levels are added because the defendant used or possessed a firearm in connection with another felony offense. ii. With respect to Count One: The base offense level 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. ii. The base offense level for the stipulated offense is 26, pursuant to Guideline 2X1.1(a) and § 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 materials2K2.1. iii. Pursuant to Guideline §§ 3D1.43D1.1-3D1.3, because Counts One and Two are grouped as closely-related counts for purposes of calculating the offense levels for the offense of conviction and the stipulated offense are not groupsentencing guidelines range, there are two Units and the offense level applicable to the group is increased by 2 levelsthe highest offense level of the counts in the group. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. With respect to Counts Two, Five, and Eight and the two stipulated offenses, the offense level calculations for each count and each stipulated offense are as follows: § 2B3.1(a). 1. The base offense level for is 20, pursuant to Guideline 2. Pursuant to Guideline § 2B3.1(b)(1), 2 levels are added because the property of a financial institution was taken. ii. With respect to Counts Two, Five, and Eight and the stipulated offense of conviction is 26described in paragraph 7(a), an additional 2 levels are added, pursuant to Guideline § 2M5.1(a)(1)(A2B3.1(b)(2)(F), because such a threat of death was made. iii. Under Guidelines §§ 3D1.1-3D1.4, each of Counts Two, Five, and Eight and each stipulated offense involved the evasion counts as one Unit, equaling a total of national security controls or controls relating 5 Units. As a result, 4 levels are added to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base highest offense level for the stipulated offense is 26level, pursuant to Guideline § 2M5.1(a)(1)(A3D1.4(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. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(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. ii. The base offense level for the stipulated offense is 26increased by 16 levels, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(I), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsloss was more than $1,500,000 and less than $3,500,000. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the The offense level is increased by 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense involved sophisticated means and defendant intentionally engaged in and caused the conduct constituting sophisticated means. iv. The offense level is increased by 2 levels, pursuant to Guideline § 3B1.3, because defendant used a position of private trust in a manner that significantly facilitated the commission or concealment of the offense. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A' 2B1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for government contends, and the stipulated offense is 26defendant reserves the right to disagree, that pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(I), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels16 levels to level 23, because the offense involved a loss in excess of $1,000,000. iviii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § ' 3E1.1(a), including by furnishing the United States Attorney’s =s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. Defendant acknowledges that if he falsely denies or frivolously contests relevant conduct that the court determines to be true, such action would be inconsistent with acceptance of responsibility, and the government’s position as to defendant’s acceptance of responsibility would change. v. iv. In accord with Guideline § ' 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § ' 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The Pursuant to Guideline §§ 2T1.1 and 2T4.1, the offense level is calculated with reference to the corresponding tax loss. It is the government’s position that the tax loss caused by the offense was more than $250,000, but not more than $550,000, resulting in a base offense level for of 18. The defendant reserves the offense right to argue the amount 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 materialstax loss at sentencing. ii. The base offense level for If the stipulated offense is 26, pursuant to Guideline § 2M5.1(a)(1)(A), because such offense involved Court determines at the evasion time of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. Defendant understands that the government will reserve making a determination of whether the defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a), until after considering the positions taken by the defendant at sentencing. v. iii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 26, 8 pursuant to Guideline § 2M5.1(a)(1)(A2B5.3(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. ii. The base government will contend that as a result of the infringement amount of the offense and relevant conduct, the offense level for the stipulated offense is 26, should be increased by 8 levels to level 16 pursuant to Guideline §§ 2M5.1(a)(1)(A2B1.1(b)(1)(E) and 2B5.3(b), because such offense involved . The defendant reserves the evasion of national security controls or controls relating right to contest the proliferation of nuclear, biological, or chemical weapons or materialsinfringement amount. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. iv. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base government contends, and the defendant reserves the right to disagree, that the offense level for the stipulated offense is 26must be increased by 18 levels to level 25, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(J), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsloss was more than $2,500,000. iii. Pursuant The government contends, and the defendant reserves the right to disagree, that the offense level is further increased by 2 levels to level 27 pursuant to Guideline § 3D1.42B1.1(b)(2)(A), because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levelswas committed through mass-marketing. iv. The offense level is further increased by 2 levels to level 29 pursuant to Guideline § 2B1.1(b)(10)(B), because a substantial part of the scheme was committed outside the United States. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The Pursuant to Guideline '' 2T1.4(a)(1) and 2T4.1(J), the base offense level for the offense counts of conviction and the relevant conduct is 26, pursuant to Guideline § 2M5.1(a)(1)(A), level twenty-four because such the loss resulting from the offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsand relevant conduct is more than $2.5 million and less than $7 million. ii. The Pursuant to Guideline ' 2T1.4(b)(1)(B), the base offense level for should be increased by two levels because defendant was in the stipulated offense is 26, pursuant to Guideline § 2M5.1(a)(1)(A), because such offense involved business of preparing and assisting in the evasion preparation of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialstax returns. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, provision at the time of sentencing and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § ' 3E1.1(a), including by furnishing the United States Attorney’s =s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine that may be imposed in this case, then a two-two level reduction in the offense level is appropriate. v. iv. In accord with Guideline § ' 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § ' 3E1.1(b), if the Court determines the offense level to be 16 sixteen or greater prior to determining that defendant is entitled to a two-two level reduction for acceptance of responsibility, the government will move for an additional one-one level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for the stipulated offense is 26increased twelve levels to level 19, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(G), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsloss amount is more than $200,000. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense The base level is increased by 2 levelstwo levels to level 21, pursuant to Guideline § 3B1.3, because in committing and concealing the offense defendant abused a position of trust while treasurer of Wysox Township. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § ' 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § ' 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The parties agree that base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B 1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for the stipulated offense 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. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and parties agree that the offense level is increased by 2 levels16, pursuant to Guideline § 2Bl.l(b)(l)(I), because the loss was $1,500,000.00. iii. The parties agree that the offense level is increased by 2, pursuant to Guideline § 2Bl.l(b)(10)(C), because the offense involved sophisticated means and the defendant intentionally engaged in and caused the conduct constituting sophisticated means. iv. The parties agree that the offense level is increased by 4, pursuant to Guideline § 3B1.1(a), because the defendant was an organizer and leader of criminal activity that was otherwise extensive. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a3E 1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § 3E1.1(b3E 1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b3E 1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, 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 materials2B1.1. ii. The base It is the government’s position that the offense level for the stipulated offense is 26increased by 20 levels, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(K), because such offense involved the evasion of national security controls or controls relating loss is $13,776,518, which is more than $9,500,000 but less than $25,000,000. Defendant reserves the right to the proliferation of nuclear, biological, or chemical weapons or materialsargue that this enhancement should be lower. iii. Pursuant The offense level is increased by 2 levels, pursuant to Guideline § 3D1.4§2B1.1(b)(2)(A)(iii), because the offense levels for resulted in substantial hardship to the offense of conviction and victim. iv. It is the stipulated offense are not group, there are two Units and government’s position that the offense level is increased by 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense involved sophisticated means. Defendant reserves the right to argue that this enhancement does not apply. ivv. The offense level is increased by 2 levels, pursuant to Guideline § 3B1.3, because defendant abused a position of private trust in the commission of an offense. vi. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 2612, pursuant to Guideline § 2M5.1(a)(1)(A2C1.1(a)(2), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The Pursuant to Guideline § 2C1.1(b)(2), because the value of the benefit to be received in return for the payment exceeded $5,000, the base offense level for is increased by the stipulated offense is 26, pursuant number of levels from the table in Guideline 1. Pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(I), the base offense level is increased by 16 because such offense involved the evasion value of national security controls or controls relating the benefit to be received in return for the proliferation of nuclear, biological, or chemical weapons or materialspayment was more than $1,500,000 but less than $3,500,000. iii. Pursuant to Guideline § 3D1.42C1.1(b)(3), the base offense level is increased by 4 levels because the offense levels for involved a public official in a high-level decision-making or sensitive position. iv. Pursuant to Guideline § 3C1.1, the offense of conviction and the stipulated offense are not group, there are two Units and the base offense level is increased by 2 levelslevels because the defendant willfully attempted to obstruct the administration of justice with respect to the offense of conviction. iv. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction Count One is 267, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(a). ii. The offense level for Count One must be increased by 0 levels, pursuant to Guideline §2B1.1(b)(1)(A), because such the loss caused by defendant’s offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialswas $3,866. iiiii. The base offense level for the stipulated offense Count Three is 268, pursuant to Guideline § 2M5.1(a)(1)(A§2L1.2(a). iv. The offense level for Count Three must be increased by 16 levels, pursuant to Guideline §2L1.2(b)(1)(A)(ii), because such offense involved the evasion defendant previously was deported after a conviction for a crime of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsviolence. iii. v. Pursuant to Guideline § 3D1.4, because the offense levels one unit must be assigned for the offense of conviction Count Three, and the stipulated offense are not groupzero units must be assigned for Count One, there are two Units and the resulting in a combined offense level is increased by 2 levelsof 24. ivvi. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The parties agree that Counts One and Twenty should be grouped, pursuant to Guideline §3D1.2(d). ii. The parties further agree that the base offense level for the offense of conviction charge in the indictment is 267, pursuant to Guideline § 2M5.1(a)(1)(A§2B1.1(a)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iiiii. The base parties further agree that the offense level for the stipulated offense is 26must be increased by 14 levels, pursuant to Guideline § 2M5.1(a)(1)(A§2B1.1(b)(1)(H), because such the loss caused by defendant’s offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levelswas more than $400,000. iv. The parties further agree that the offense level must be increased by an additional 2 levels, pursuant to Guideline §2B1.1(b)(2)(A)(i), because defendant’s offense involved 10 or more victims. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for parties agree that the offense of conviction is 26involved fraud, and, accordingly, Guidelines § 2N2.1 (a) applicable to the offense of conviction, cross references to Guidelines § 2B1.1 pursuant to Guideline § 2M5.1(a)(1)(A2N2.1(c)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The Pursuant to Guidelines § 2B1.1(a)(2), the base offense level for the stipulated offense 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.level iii. Pursuant to Guideline Guidelines § 3D1.42B1.1(b)(1)(C), because the offense levels for the offense of conviction level iv. Pursuant to Title 18, United States Code, Section 3147 and the stipulated offense are not groupGuidelines §3C1.3, there are two Units and the offense level is increased by 2 levelsan additional 3 levels because the defendant committed the offense of conviction while on bond pending resolution of his federal appeal in the conviction described in Paragraph 9(c)(i) below. iv. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. vi. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the charges in Counts One and Two of the indictment is 24 because the loss resulting from the offense of conviction and relevant conduct ($ 2,854,800) is 26more than $2,500,000, but less than $7,000,000, pursuant to Guideline § 2M5.1(a)(1)(A2T4.1(J), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base offense level for should be increased by two levels because defendant was in the stipulated offense is 26business of preparing or assisting in the preparation of tax returns, pursuant to Guideline § 2M5.1(a)(1)(A2T1.4(b)(1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. iv. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 2620, pursuant to Guideline § 2M5.1(a)(1)(A2B3.1(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. ii. The base offense level for the stipulated offense is 26, pursuant Pursuant to Guideline § 2M5.1(a)(1)(A2B3.1(b)(1), the offense level is increased by two levels to level 22, because such offense involved the evasion property of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsa financial institution was taken. iii. Pursuant to Guideline § 3D1.42B3.1(b)(2) and Application Note 6, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levelstwo levels to level 24, because a threat of death was made. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 267, pursuant to Guideline § 2M5.1(a)(1)(A2 (a) (1), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. ii. The base loss attributable to the offense and relevant conduct for which ▇▇▇▇▇▇▇ is responsible is approximately $1,183,374, which is more than $1,000,000, but less than $2,500,000, and therefore results in a 16 level for increase in the stipulated offense is 26level, pursuant to Guideline § 2M5.1(a)(1)(A2B1.1(b)(1)(I), because such offense involved the evasion of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials. iii. Pursuant ▇▇▇▇▇▇▇ abused a position of private trust in the commission of the offense and relevant conduct by among other things, submitting false Past Due Accounts reports to the Board of Directors and concealing from his fellow board members the actual status of the loans of Customers K and M in a manner that significantly facilitated the commission and concealment of the offense and relevant conduct, which therefore results in a 2 level increase in offense level, pursuant Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the offense level is increased by 2 levels3B1.3. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 26offenses in Counts 1, 2 and 3 are grouped, pursuant to Guideline § 2M5.1(a)(1)(A§3D1.2(d), because such since the offense involved level is based on the evasion total amount of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsloss. ii. The base offense level for the stipulated offense offenses of conviction and the relevant conduct for which the defendant is 26accountable, is 18, pursuant to Guideline §§ 2M5.1(a)(1)(A2T1.1(a)(1), 2T1.4(a)(1) and 2T4.1(F) because such offense involved the evasion tax loss of national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materialsat least $232,133 exceeded $200,000 but did not exceed $400,000. iii. Pursuant to Guideline § 3D1.4, because the offense levels for the offense of conviction and the stipulated offense are not group, there are two Units and the The base offense level is increased by 2 two levels, pursuant to Guideline §§ 2T1.4(b)(1)(B), since the defendant was in the business of preparing or assisting in the preparation of tax returns. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. v. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.