Common use of Offense Level Calculations Clause in Contracts

Offense Level Calculations. i. Counts 2 and 3 of the indictment group pursuant to Guideline § 3D1.2(d). ii. The base offense level for the group is 20, pursuant to Guideline §§ 2T1.1(a)(1) and 2T4.1(H), because the loss amount stemming from the offense of conviction and related conduct is more than $550,000, but less than $1,500,000. iii. The offense level is increased by 2 levels pursuant to Guideline § 2T1.4(b) (1) because 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 her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for 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 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 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 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. Counts 2 and 3 of the indictment group pursuant to Guideline § 3D1.2(d). ii. The base offense level for the group is 206, pursuant to Guideline §§ 2T1.1(a)(1) and 2T4.1(H), because the loss amount stemming from the offense of conviction and related conduct is more than $550,000, but less than $1,500,000.Guideline iii. The Pursuant to Guideline § 3B1.3, defendant’s offense level is increased by 2 levels pursuant to Guideline § 2T1.4(b) (1) because defendant was used a position of public or private trust in a manner that significantly facilitated the business commission of preparing or assisting in the preparation of tax returnsoffense. iv. Defendant clearly has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for 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 her 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 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 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. Counts 2 and 3 of the indictment group The base offense level is 24, pursuant to Guideline §§ 3D1.2(d)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. ii. The base offense level for is increased by 2 because the group is 20, offense involved sophisticated means pursuant to Guideline §§ 2T1.1(a)(1) and 2T4.1(H2T1.1(b)(2), because the loss amount stemming from the offense of conviction and related conduct is more than $550,000, but less than $1,500,000. iii. The base offense level is increased by 2 levels 4 because the defendant was an organizer or leader of criminal activity that involved five or more participants or was otherwise extensive pursuant to Guideline § 2T1.4(b3B1.1(a) (1) because 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 her his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for her 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 her 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 her 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. Counts 2 and 3 of the indictment group The base offense level is 6, pursuant to Guideline § 3D1.2(d2B1.1(a)(2). ii. The base offense level for the group is 20must be increased by 2 levels to 8, pursuant to Guideline §§ 2T1.1(a)(1) and 2T4.1(H2B1.1(b)(1)(B), because the loss amount stemming from the offense of conviction and related conduct is was more than $550,000, but less than $1,500,0005,000. iii. The offense level is increased by 2 levels pursuant to Guideline § 2T1.4(b) (1) because 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 her his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for her 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 her 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 her 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. Counts 2 and 3 of the indictment group The base offense level is 7 pursuant to Guideline § 3D1.2(d2B1.1(a)(1). ii. The base loss to the government was less than $5,000, and the offense level for the group is 20, should not be increased pursuant to Guideline §§ 2T1.1(a)(1) and 2T4.1(H2B1.1(b)(1), because the loss amount stemming from the offense of conviction and related conduct is more than $550,000, but less than $1,500,000. iii. The offense level is increased by 2 levels pursuant to Guideline § 2T1.4(b) (1) because 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 her his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for her 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 her 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 her 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. Counts 2 and 3 of the indictment group pursuant Pursuant to Guideline § 3D1.2(d2K2.1(a)(2), the base offense level is 20 because defendant committed the instant offense subsequent to sustaining at least one felony conviction for a violent felony or a serious drug offense. ii. The base offense level for the group is 20must be increased by 2 levels to 22, pursuant to Guideline §§ 2T1.1(a)(12K2.1(b)(4)(A) and 2T4.1(H), because one of the loss amount stemming from the offense of conviction and related conduct is more than $550,000, but less than $1,500,000firearms involved was stolen. iii. The offense level is must be increased by 2 levels to 24, pursuant to Guideline § 2T1.4(b) (12K2.1(b)(1) because defendant was in the business of preparing or assisting in the preparation of tax returns3-7 firearms were involved. iv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for her his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for her 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 her 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 her 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.