DOJ-OGR-00010214.jpg
656 KB
Extraction Summary
1
People
3
Organizations
0
Locations
2
Events
1
Relationships
2
Quotes
Document Information
Type:
Court filing / sentencing memorandum
File Size:
656 KB
Summary
This document is a page from a court filing (likely a sentencing memorandum) regarding a defendant named Parse. It details the calculation of sentencing guidelines, noting a base offense level of 36 with enhancements for 'sophisticated means' and 'special skill' (as a broker and CPA), resulting in a guideline range of 292-365 months, capped at 276 months. The document also outlines Parse's objections to the Presentence Investigation Report (PSR), specifically regarding loss calculations and culpability for the broader tax fraud scheme.
People (1)
| Name | Role | Context |
|---|---|---|
| Parse | Defendant |
Subject of sentencing guidelines calculation; described as a broker and CPA involved in tax shelters.
|
Organizations (3)
| Name | Type | Context |
|---|---|---|
| Internal Revenue Service |
Victim of the scheme to defraud.
|
|
| Second Circuit Court of Appeals |
Cited for legal precedent regarding sentencing calculations.
|
|
| DOJ |
Department of Justice (implied by footer DOJ-OGR-00010214).
|
Relationships (1)
Parse involved in 'scheme to defraud the Internal Revenue Service'.
Key Quotes (2)
"Parse objects to being held responsible, for Guidelines loss calculations purposes, for the full amount of loss generated by the corrupt endeavor and scheme to defraud the Internal Revenue Service."Source
DOJ-OGR-00010214.jpg
Quote #1
"a fair reading of the jury’s verdict is that Parse was convicted only for his role in what the [Presentence] Report describes as three instances of fraudulent ‘backdating.’"Source
DOJ-OGR-00010214.jpg
Quote #2
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