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.
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| 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
Full Extracted Text
Complete text extracted from the document (2,073 characters)
Case 2:20-cv-00388-ABJ Document 64-32 Filed 03/12/22 Page 16 of 17
A-6084
Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 11 of 41
A-6084
Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 11 of 41
• A base offense level of 36 pursuant to §§ 2T1.9, 2T1.1, and 2T4.1(tax table). PSR ¶ 62.
• An increase of 2 levels pursuant to U.S.S.G. § 2T1.1(b)(2) because the offense involved sophisticated means. PSR ¶ 63.
• An increase of 2 levels pursuant to U.S.S.G. § 3B1.3 because the defendant used his skills as a broker and CPA to materially facilitate his design and implementation of the highly-complex financial products that were involved in the different tax shelters. PSR ¶ 64.
Parse has no criminal history points. Thus, with a final offense level of 40, Parse’s Guidelines analysis, according to the PSR, yields a final advisory Guidelines range of 292-365 months. However, due to the combined statutory maxima of Counts Twenty and Twenty-Five, the Guidelines term of imprisonment is limited to 276 months. PSR ¶ 103.
D. The Objections to the PSR
Parse has leveled three objections to the calculation of the Guidelines: specifically, to (i) the loss calculations for Guidelines purposes; (ii) the application of the sophisticated means enhancement, and (iii) the application of the use of a special skill. 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. Parse argues that “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.’”
Defendant Parse’s position is contrary to law and has no basis in reliable fact. First, Parse’s contention that he is being held responsible for acquitted conduct ignores the fact that he was convicted on the broad corrupt endeavor and scheme to defraud. Indeed, the Second Circuit Court of Appeals has held as follows:
Under § 1B1.3(a), the court, in calculating a defendant’s offense level, was to take
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DOJ-OGR-00010214
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