ABATax: Comments Concerning Proposed Amendments to the United States Sentencing Guidelines

American Bar Association > ABA Groups > Section of Taxation > Policy > Public Policy
header
Section of Taxation
Submission to the Federal Executive Branch

Comments Concerning Proposed Amendments to the United States Sentencing Guidelines
March 27, 2001

Contents

Introduction
Proposed Amendment 20: Money Laundering
1.The Proposal To Combine §2S1.1 and §2S1.2
2.Other Proposals
Proposed Amendment 12: Offenses Involving Taxation
1.Part B: Options for Changes to the Tax Loss Table of §2T4.1
2.Part F: Prescribing a Methodology for Computing Tax Loss Where the Defendant’s Misconduct Causes Tax Loss at the Corporate and Individual Levels & Clarifying That Tax Loss Does Not Include State or Local Tax Loss
3.Part G: 3 Issues for Comment
Issue 1The Alternative Methodology for Computing Tax Loss Where the Defendant’s Misconduct Affects Both Corporate and Individual Tax Liabilities
Issue 2Whether to Include Interest and Penalties in Attempted Evasion of Payment Cases
Issue 3Whether the “Sophisticated Concealment” Enhancement in §2T1.1(b)(2) and §2T1.4(b)(2) Should Be Conformed to the “Sophisticated Means” Enhancement in §2F1.1(b)(6)(c)

Advertisement