Unclaimed Deductions at Criminal Tax Sentencing
By Joseph A. Rillotta and Alison M. Agnew
Washington, D.C. partner Joseph Rillotta and associate Alison Agnew authored “Criminal Tax Sentencing,” which was published in the July 10 edition of TaxNotes.
In 2013, the U.S. Sentencing Commission amended Sentencing Guidelines Section 2T1.1 to direct trial court judges, in certain circumstances, to consider deductions and credits not previously claimed by defendants on their tax returns when calculating defendants’ tax loss for purposes of determining their Sentencing Guidelines range. Joe and Alison examine the impact of this amendment on criminal tax sentencings.
The material contained in this communication is informational, general in nature and does not constitute legal advice. The material contained in this communication should not be relied upon or used without consulting a lawyer to consider your specific circumstances. This communication was published on the date specified and may not include any changes in the topics, laws, rules or regulations covered. Receipt of this communication does not establish an attorney-client relationship. In some jurisdictions, this communication may be considered attorney advertising.
Meet the Authors
