Criminal Tax Practitioner’s Update: Sentencing Guidelines Updated to Account for Inflation

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Criminal Tax Practitioner’s Update: Sentencing Guidelines Updated to Account for Inflation

On April 30, 2015, the United States Sentencing Commission issued Amendments to the Sentencing Guidelines.  Of significance to criminal tax attorneys like myself, the amounts on the tax tables at 2T4.1 was among the many updates made to account for inflation (though the amounts are then rounded).  The amendments can be found here and are as follows:

§2T4.1. Tax Table

[Multiplier Comparison        Tax Loss (Apply the Greatest)                         Offense Level

to Current Table]

[1.25]                                       (A) $2,000$2,500 or less                                           6

[1.25]                                       (B) More than $2,000$2,500                                      8

[1.30]                                       (C) More than $5,000$6,500                                     10

[1.20]                                       (D) More than $12,500$15,000                                12

[1.33]                                       (E) More than $30,000$40,000                               14

[1.25]                                       (F) More than $80,000$100,000                               16

[1.25]                                       (G) More than $200,000$250,000                          18

[1.38]                                       (H) More than $400,000$550,000                         20

[1.50]                                       (I) More than $1,000,000$1,500,000                    22

[1.40]                                       (J) More than $2,500,000$3,500,000                    24

[1.36]                                       (K) More than $7,000,000$9,500,000                  26

[1.25]                                       (L) More than $20,000,000$25,000,000                 28

[1.30]                                       (M) More than $50,000,000$65,000,000            30

[1.50]                                       (N) More than $100,000,000$150,000,000            32

[1.25]                                       (O) More than $200,000,000$250,000,000            34

[1.38]                                       (P) More than $400,000,000$550,000,000            36

 

Daniel W. Layton is a former federal prosecutor and ex-IRS attorney. He is the principal of Tax Attorney OC.

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