Base Offense Level. The parties agree that the base offense level is 6. (U.S.S.G. § 2B1.1(a)(1)).
Base Offense Level. The parties agree that the base offense level for these offenses is 38, because the value of laundered funds exceeded $400 million. (U.S.S.G. § 2S1.1(a)(2)).
Base Offense Level. The parties agree that the base offense level for these offenses is 6. (U.S.S.G. § 2B1.1).
Base Offense Level. The base offense level for the charges to which the defendant is 25 pleading guilty is 7. See U.S.S.G. § 2B1.1(a)(1).
Base Offense Level. Count 3. The parties agree that the applicable guideline section is section U.S.S.G. § 2M5.3(a), which provides a base offense level of 26.
Base Offense Level. 20. The tax loss with relevant conduct exceeds $400,000. USSG § 2T1.1.
Base Offense Level. The parties agree that the base offense level is either 36 (6+22+6+2) or 38 (6+22+6+4) for Count 3, as the base offense level is that for the underlying offense, namely securities fraud as charged in Count 1 of the information. (U.S.S.G. § 2S1.1(a)(1)).
Base Offense Level. The parties agree and stipulate that appropriate Guidelines section for Count 1 is § 2B1.1, and the base offense level is 7. (U.S.S.G. § 2B1.1(a)(1)).
Base Offense Level. 21. The parties agree that the offense level for the underlying offense is at least twenty-two (22). The base offense level under § 2S1.1, which is applicable to money laundering violations, is the offense level for the underlying offense from which the laundered funds were derived. Subject to paragraph 22 below, the parties agree that the offense level for the defendant’s fraud is calculated as follows: a base offense level under Sentencing Guidelines Manual § 2B1.1(a) of six (6), plus a sixteen-level increase under Sentencing Guidelines Manual § 2B1.1(b)(1)(I) because the underlying offense involved an actual loss amount of between $1,000,000 and $2,500,000. Accordingly, the parties agree that the defendant’s base offense level is at least twenty-two (22).
Base Offense Level. 14 5 The parties agree that defendant was a public official. U.S.S.G. § 2C1.1(a); U.S.S.G. § 2C1.1, 6 Appl. Note 1(C).
