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 26 pursuant to Guidelines §§ 2T1.4(a)(1) and 2T4.1(K) because the actual tax loss was at least $24,824,834, which is greater than $9,500,000 but less than $25,000,000.
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 charge in Count One of the Superseding Indictment is 43, pursuant to Guideline §2K1.4(c) and §2A1.1. Because the defendant intentionally selected victims and property of the attacks based on the actual and perceived religion, national origin and ethnicity of persons (e.g. targets were selected because they were in India), a 3-point enhancement applies pursuant to §3A1.1. Because some victims were restrained during the offense, a 2 point enhancement is warranted pursuant to
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. 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. The parties further agree that the base offense level for the charge in the indictment is 7, pursuant to Guideline § 2B1.1(a)(1).
