Below is a link to a recent Tax Notes article by Nathan Richman that contains a bunch of comments from my former colleague (and all around awesome person), Caroline Ciraolo, and me about proposed Guidelines' amendments. If my career is remembered for anything, I hope it is my statement about how federal prosecutors use the concept of "intended loss" to drive up a defendant's Guidelines range, even if the defendant gained little or nothing from the actual crime.
Tax Defense Attorneys Praise Acquitted Conduct Sentencing Change
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