Event Details

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.