Criminal Tax Liabilities & Sentencing Part II: If You Can't Stand the Heat ...
Theater of The Courtroom
English - November 21, 2018 17:11 - 45 minutes - 103 MB - ★★★★★ - 9 ratingsArts Education blogging courtroom entrepreneur entrepreneurship law theater Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: HOW THE IRS RECONSTRUCTS INCOME IN TAX FRAUD CASES - A PRESENTATION
Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy!
Step 1: Determine the base offense level by reference to the tax loss number Step 2: Adjust the offense level in light of specific offense characteristics Step 3: Calculating the sentence Step 4: Fines Step 5: Court will determine whether restitution should be imposed Step 6: Departures