Ohio Supreme Court Limits Reach of Cleveland to Tax Professional Athletes
Laguna Hills Tax Preparer Pleads Guilty
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.