Common use of Offense Level Calculations Clause in Contracts

Offense Level Calculations. i. The base offense level is 22, pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(L), the base offense level is increased by two 22 levels because the material involved prepubescent minorsto reflect a loss of approximately $48,800,000, which is more than $20,000,000 but less than $50,000,000. iii. Pursuant to Guideline § 2G2.2(b)(3)(F)The government’s position is that the offense substantially jeopardized the safety and soundness of a financial institution, and consequently, the base offense level is increased by two 4 levels because the offense involved distributionpursuant to Guideline §3A1.1(b)(15)(b)(I). Defendant disagrees that this enhancement applies. iv. Pursuant The use of false documents, fictitious names, and shell entities, constituted sophisticated means pursuant to Guideline § 2G2.2(b)(4§2B1.1(b)(10)(C), resulting in a 2 level increase of the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violencelevel. v. The government reserves Defendant’s position is that he was a minor participant in the right to argue and present evidence demonstrating that, criminal activity pursuant to Guideline § 2G2.2(b)(5), §3B1.2(b) resulting in a 2 level decrease of the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minorlevel. The defendant reserves the right to disagreegovernment disagrees that this Guideline provision applies. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The parties further agree that the base offense level is 22, 6 pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(2). ii. Pursuant to The parties further agree that the base offense level should be increased by 14 levels under Guideline § 2G2.2(b)(2), 2B1.1(b)(1)(H) because the amount of the loss incurred by Western Springs (and its successor bank) and the FDIC as a result of the offense level and relevant conduct is increased by two levels because the material involved prepubescent minorsmore than $400,000 but not more than $1,000,000. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), It is the government’s position that the offense level is should be increased by two 2 levels because the offense involved distribution. iv. Pursuant to under Guideline § 2G2.2(b)(4), the offense level is increased by four levels 2B1.1(b)(10)(C) because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violencesophisticated means. Defendant disagrees. v. The government reserves iv. It is the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), government’s position that the offense level should be increased by 2 levels under Guideline § 2B1.1(b)(15)(A) because defendant derived more than $1,000,000 in gross receipts from a financial institution, namely, Western Springs, as a result of the offense and relevant conduct. Defendant disagrees. v. It is the government’s position that the offense level should be increased by 4 levels under Guideline § 3B1.1 (a) because defendant was an organizer and leader of criminal activity that involved five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minormore participants or was otherwise extensive. The defendant reserves the right to disagreeDefendant disagrees. vi. Pursuant to Guideline § 2G2.2(b)(6), The parties agree that the offense level is should be increased by two 2 levels under Guideline § 3B1.3 because defendant abused a position of trust in a manner that significantly facilitated the commission and concealment of the offense involved the use of a computerand relevant conduct. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), If the offense level is increased by five levels because Court determines at the offense and relevant conduct involved over 600 images. viii. Defendant time of sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or and restitution order that may be imposed by the Court in this case, a two2-level reduction in the offense level is will be appropriate. The government reserves the right to take whatever position it deems appropriate at the time of sentencing with respect to whether defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a). ixviii. In The parties agree that, in accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by if the government takes the position at the time of sentencing that defendant qualifies for a decrease under Guideline § 3E1.1(b), if 3E1.1 (a) and the Court determines agrees, finding that defendant qualifies for a decrease under Guideline § 3E1.1(a) and that the offense level determined prior to be the operation of Guideline § 3E1.1(a) is level 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibilitygreater, the government will move for an additional one1-level reduction in the offense levellevel pursuant to Guideline § 3E1.1(b).

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1), because the offense of conviction has a statutory maximum term of imprisonment of 20 years or more. ii. Pursuant to Guideline § 2G2.2(b)(2), It is the government’s position that the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant 14 levels, pursuant to Guideline § 2G2.2(b)(3)(F2B1.1(b)(1)(H), because the total amount of defendant’s gain was more than $550,000 and less than $1,500,000. It is the defendant’s position that the offense level is increased by 8 levels, because the defendant’s gain was more than $95,000 but less than $150,000. Defendant reserves the right to dispute the amount of the loss and the resulting Guidelines enhancement. iii. The offense level is increased by two levels levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense involved distributionsophisticated means and defendant intentionally engaged in or caused the conduct constituting sophisticated means. iv. Pursuant to Guideline § 2G2.2(b)(4), the The offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatlevels, pursuant to Guideline § 2G2.2(b)(52B1.1(20)(A), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved a violation of securities law and, at the use time of the offense, the defendant was an officer or a director of a computerpublicly traded company. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord accordance with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant It is the government’s position that, pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(K), the offense level is increased by two 20 levels because the material involved prepubescent minorsloss exceeded $9,500,000 but did not exceed $25,000,000. It is the defendant’s position that, pursuant to Guideline § 2B1.1(b)(1)(A), the offense level is not increased because the total loss amount foreseeable to defendant was less than $6,500. iii. Pursuant It is the government’s position that, pursuant to Guideline § 2G2.2(b)(3)(F2B1.1(b)(10)(C), the offense level is increased by two 2 levels because the offense involved distributionsophisticated means and the defendant intentionally engaged in or caused the conduct constituting sophisticated means. It is defendant’s position that this enhancement does not apply. iv. Pursuant to Guideline § 2G2.2(b)(4), If the offense level is increased by four levels because Court determines at the offense and relevant conduct involved material time of sentencing that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. The government reserves the right to take whatever position it deems appropriate at the time of sentencing with respect to whether defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a). ix. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. As for Count One: i. The base offense level for the charge in Count One of the second superseding indictment is 2214, pursuant to Guideline §2G2.2(a)(2)2.C1.1(a)(1) because defendant was a public official. ii. Pursuant to Guideline § 2G2.2(b)(2), the The base offense level is increased by two 2 levels because the material offense involved prepubescent minorsmore than one bribe or extortion, pursuant to Guideline §2.C1.1(b)(1). iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the The base offense level is increased by two 6 levels because the value of the payments received by defendant were greater than $30,000 but less than $70,000, pursuant to Guideline §§ 2C1.1(b)(2) and 2B1.1(b)(1)(D). iv. The base offense level is increased by 4 levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatan elected public official, pursuant to Guideline § 2G2.2(b)(5§2C1.1(b)(3), the . As for Count Thirteen: v. The base offense level should be increased by five levels for the charge in Count Thirteen of the second superseding indictment is 8, pursuant to Guideline §§2.T1.1(a)(1) and 2T4.1(B) because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreetax loss was more than $2,000 but less than $5,000. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The It is the position of the government that the total amount of money involved in the offense for which XXXXX is accountable is at least $869,303.32, and that the base offense level is 22, pursuant to Guideline §2G2.2(a)(2§ 2S1.1(a)(2) and 2B1.1(b)(1)(h), because the value of the laundered funds is greater than $550,000 but less than $1,500,000. It is defendant’s position that a lower base offense level applies. Both parties reserve the right to present evidence and argument on this issue at sentencing. ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two Six levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatare added, pursuant to Guideline § 2G2.2(b)(52S1.1(b)(1), the offense level should be increased by five levels because the defendant engaged in a pattern knew that the laundered funds were the proceeds of activity an offense involving the sexual abuse manufacture, importation, or exploitation distribution of a minorcontrolled substance. iii. The Two levels are added to the offense level, pursuant to Guideline § 2S1.1(b)(2)(B), because the defendant reserves was convicted under 18 U.S.C. § 1956. iv. It is the government’s position that four levels are added to the offense level, pursuant to Guideline § 3B1.1(a), because defendant was an organizer of a criminal activity that involved five or more participants or was otherwise extensive. It is defendant’s position that this enhancement does not apply. Both parties reserve the right to disagreepresent evidence and argument on this issue at sentencing. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1).; ii. Pursuant The offense level is increased by 16 levels pursuant to Guideline § 2G2.2(b)(2), §2B1.1(b)(1)(I) because the aggregate loss amount arising from the offense of conviction and all relevant conduct is more than $1 million and less than $2.5 million; iii. It is the government’s position that the offense level is increased by two levels pursuant to Guideline §2B1.1(b)(11)(C)(i) because the material offense involved prepubescent minors.the unauthorized use of a means of identification to produce and obtain another means of identification. The defendant disagrees that this Guideline is applicable to the facts of this case; iiiiv. Pursuant to Guideline § 2G2.2(b)(3)(F), the The offense level is increased by two levels pursuant to Guideline §2B1.1(b)(15)(A) because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), defendant derived more than $1 million in gross receipts from a financial institution as a result of the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence.offense; v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels pursuant to Guideline §3B1.3 because the offense involved defendant abused a position of private trust and used special skill as a certified public accountant in a manner that significantly facilitated the use commission and concealment of a computer.the offense; viivi. Pursuant to Guideline § 2G2.2(b)(7)(D), If at the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant time of sentencing defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, defendant should receive a two-level reduction in the offense level level. At the present time, given that the defendant is appropriatedisputing the application of certain guidelines, the government reserves its position on the adjustment until the time of sentencing. ixvii. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by efficiently within the meaning of Guideline § §3E1.1(b). Accordingly, at the time of defendant’s sentencing, the government will move for an additional one-level reduction in the offense level if the Court determines that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct within the meaning of Guideline §3E1.1(a) and the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. With respect to Counts Two, Five, and Eight and the two stipulated offenses, the offense level calculations for each count and each stipulated offense are as follows: § 2B3.1(a). 1. The base offense level is 2220, pursuant to Guideline §2G2.2(a)(2).Guideline ii2. Pursuant to Guideline § 2G2.2(b)(22B3.1(b)(1), the offense level is increased by two 2 levels are added because the material involved prepubescent minorsproperty of a financial institution was taken. iiiii. Pursuant With respect to Guideline § 2G2.2(b)(3)(FCounts Two, Five, and Eight and the stipulated offense described in paragraph 7(a), the offense level is increased by two an additional 2 levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatare added, pursuant to Guideline § 2G2.2(b)(52B3.1(b)(2)(F), the offense level should be increased by five levels because the defendant engaged in a pattern threat of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreedeath was made. viiii. Pursuant Under Guidelines §§ 3D1.1-3D1.4, each of Counts Two, Five, and Eight and each stipulated offense counts as one Unit, equaling a total of 5 Units. As a result, 4 levels are added to the highest offense level, pursuant to Guideline § 2G2.2(b)(63D1.4(a), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viiiiv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 2214, pursuant to Guideline §2G2.2(a)(22C1.1(a)(1), because defendant was a public official. ii. Pursuant to Guideline § 2G2.2(b)(2§2C1.1(b)(2), because the value to be obtained exceeded $5000, the offense level is increased by two the number of levels because from the material involved prepubescent minorstable in §2B1.1. iii. Pursuant to Guideline § 2G2.2(b)(3)(F§2B1.1(b)(1)(H), the offense a 14 level increase is increased by two levels warranted because the offense involved distributionpecuniary value of the intended loss foreseeable to defendant was more than $400,000 but less that $1,000,000. iv. Pursuant to Guideline § 2G2.2(b)(4§2C1.1(b)(3), the offense a four level increase is increased by four levels warranted because the offense defendant and relevant conduct involved material that portrayed sadistic Blagojevich were public officials in high-level decision- making or masochistic conduct and other depictions of violencesensitive positions. v. The government reserves the right to argue and present evidence demonstrating that, pursuant Pursuant to Guideline § 2G2.2(b)(5)§3B1.2, a two level decrease is warranted because defendant was a minor participant in the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreecriminal activity. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 2226, pursuant to Guideline §2G2.2(a)(2§ 2M5.3(a). ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use provision of material support or resources, namely, personnel, with the intent, knowledge, or reason to believe that such support or resources were to be used to commit or assist in the commission of a computer. vii. Pursuant violent act, pursuant to Guideline § 2G2.2(b)(7)(D2M5.3(b)(1)(E). iii. The offense level is increased by 12 levels because the offense of conviction is a felony that involved a federal crime of terrorism as defined in Title 18, United States Code, Section 2332b(g)(5), namely, the offense of conviction: (1) was calculated to influence or affect the conduct of government by intimidation and coercion, and to retaliate against government conduct; and (2) was a violation of Title 18, United States Code, Section 2339B; pursuant to Guideline § 3A1.4(a). iv. The government’s position is that, pursuant to Guideline § 3B1.4, the offense level is increased by five two levels because defendant attempted to use persons less than eighteen years of age, namely Minor 1 and Minor 2, to commit the offense and relevant conduct involved over 600 imagesor assist in avoiding detection of, or apprehension for, the offense. The defendant reserves the right to dispute this enhancement at sentencing. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the offense of conviction is 20, pursuant to Guideline § 2B3.1(a). ii. The offense level for the offense of conviction must be increased by 2 levels to level 22, pursuant to Guideline §2G2.2(a)(2§ 2B3.1(b)(1), because property of a financial institution was taken. iii. The offense level for the offense of conviction must be increased by 3 levels to level 25, pursuant to § 2B3.1(b)(2)(E), because a dangerous weapon was brandished or possessed. iv. The base offense level for the stipulated criminal conduct is 20, pursuant to Guideline § 2B3.1(a). ii. Pursuant v. The Government contends, and the Defendant reserves the right to Guideline disagree that the offense level for the stipulated criminal conduct must be increased by 5 levels to level 25, pursuant to § 2G2.2(b)(22B3.1(b)(2)(C), because a firearm was brandished or possessed. vi. The offense levels for the offense of conviction and the stipulated criminal conduct are not grouped pursuant to § 3D1.2(d). The combined offense level is increased by two 2 levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that27, pursuant to Guideline § 2G2.2(b)(53D1.4(a), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. Defendant acknowledges that if he falsely denies or frivolously contests facts which the court determines to be true, such action would be inconsistent with acceptance of responsibility and the government's position as to the defendant's acceptance of responsibility could change. ixviii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the charge in Count One of the superseding indictment is 2224, pursuant to Guideline §2G2.2(a)(2§ 2D1.1(c)(4) and Note (E) of the Notes to Drug Quantity Table because the offense involved the equivalent of more than 100 kilograms but less than 400 kilograms of marijuana; ii. The government will contend that the base offense level is increased by two levels to level 26, pursuant to Guideline § 2D1.1(b)(1), because defendant possessed a firearm as part of the offense. Defendant reserves the right to challenge this adjustment. iiiii. Pursuant to Guideline § 2G2.2(b)(2§2D1.1(b)(12), the government will contend that because the defendant maintained a premises for the purpose of manufacturing and distributing a controlled substance, the offense level is increased by two levels because the material involved prepubescent minors. iiito level 28. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government Defendant reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreechallenge this adjustment. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viiiiv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level. vi. Defendant understands that should he falsely deny or otherwise frivolously contest the scope of the offense and relevant conduct, such conduct would be inconsistent with acceptance of responsibility and the government will contest the application of Guideline '' 3E1.1(a) and (b), and defendant could lose the three-level reduction for acceptance of responsibility. vii. If the Court determines that Guideline § 5Cl.2 and Title 18, United States Code, Section 3553(f) are applicable, the Court shall impose a sentence without regard to any statutory minimum sentence, and the offense level shall be reduced by two levels, pursuant to Guideline § 2D1.1(b)(16).

Offense Level Calculations. i. For the Count One of the Superseding Information: (1) The base offense level for the charge in Count One of the Superseding Information is 6 pursuant to Guideline (2) The parties agree that no enhancements apply, and therefore the total offense level for this offense is 6. ii. For Count Two of the Superseding Information: (1) The base offense level is 22determined, pursuant to Guideline §2G2.2(a)(22T1.1(a)(1), by the amount of the tax loss pursuant to Guideline §2T4.1. ii(2) The parties agree that, based on preliminary calculations, the tax loss occasioned by the defendant’s false statements on his 2002 federal individual income tax return caused a tax loss of at approximately $150,000, and thus based on this preliminary calculation the final offense level for this count is level 16 pursuant to Guideline §§2T1.1(a)(1) and 2T1.4(F); however, the parties recognize that this tax loss figure is preliminary and that the parties have the right to present evidence so a definitive tax loss calculation can be reached by the court at sentencing; iii. With respect to grouping of offenses, the parties agree: (1) The false statement offense and the tax offense do not fall into the same offense group pursuant to Guideline (2) Pursuant to Guideline § 2G2.2(b)(2)§3D1.4, the tax offense receives one grouping unit and the false statement receives no grouping unit, and that as a result no offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distributionadded. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § §3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. v. In accord with Guideline § §3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § §3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The parties further agree that the base offense level for the charge in the indictment is 227, pursuant to Guideline § 2B1.1(a)(1). ii. The parties further agree that the offense level must be increased by 18 levels, pursuant to Guideline § 2B1.1(b)(1)(J), because the loss caused by defendant’s offense was more than $2,500,000. iii. The parties further agree that the offense level must be increased by an 4 additional levels, pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22B1.1(b)(2)(B), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the defendant’s offense involved distribution50 or more victims. iv. Pursuant to Guideline § 2G2.2(b)(4), The parties further agree that the offense level is must be increased by four levels an additional 2 levels, pursuant to Guideline §2B1.1(b)(9)(C), because defendant’s offense involved the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions violation of violencea prior specific administrative order. v. The government reserves parties further agree that the right to argue and present evidence demonstrating thatoffense level must be increased by an additional 2 levels, pursuant to Guideline § 2G2.2(b)(5§3B1.1(c), the offense level should be increased by five levels because the defendant engaged in a pattern was an organizer, leader, manager, and supervisor of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreecriminal activity. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2)§ 2B1.1. ii. Pursuant to Guideline § 2G2.2(b)(2), It is the government’s position that the offense level is increased by two levels 20 levels, pursuant to Guideline § 2B1.1(b)(1)(K), because the material involved prepubescent minorsloss is $13,776,518, which is more than $9,500,000 but less than $25,000,000. Defendant reserves the right to argue that this enhancement should be lower. iii. Pursuant The offense level is increased by 2 levels, pursuant to Guideline § 2G2.2(b)(3)(F§2B1.1(b)(2)(A)(iii), because the offense resulted in substantial hardship to the victim. iv. It is the government’s position that the offense level is increased by two levels 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense involved distributionsophisticated means. Defendant reserves the right to argue that this enhancement does not apply. iv. Pursuant to Guideline § 2G2.2(b)(4), the v. The offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that2 levels, pursuant to Guideline § 2G2.2(b)(5)3B1.3, because defendant abused a position of private trust in the offense level should be increased by five levels because the defendant engaged in a pattern commission of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreean offense. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 226, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(I), the offense level is increased by 16 levels because the loss for which defendant is accountable is more than $1,000,000. In particular, the government’s position is that the loss to Medicare resulting from the scheme described herein and for which defendant is accountable was approximately $1.78 million and that the loss to the Railroad Retirement Board resulting from the scheme described herein and for which defendant is accountable was approximately $74,000. iii. Pursuant to Guideline § 2B1.1(b)(7), the offense level is increased by two levels because defendant is convicted of a federal health care offense involving a government health care program, namely, Medicare, and the material involved prepubescent minorsloss was more than $1,000,000. iiiiv. Pursuant to Guideline § 2G2.2(b)(3)(F)3B1.3, the government’s position is that the offense level is increased by two levels because defendant abused a position of public or private trust in a manner that significantly facilitated the offense involved distribution. ivcommission and concealment of the offense. Pursuant to Defendant’s position is that Guideline § 2G2.2(b)(4), the offense level 3B1.3 does not apply. Each party is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic free to present evidence or masochistic conduct and other depictions of violenceargument on this issue. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 2218, pursuant to Guideline §2G2.2(a)(22G2.2(a)(1). ii. Pursuant The offense level is increased by 2 levels to level 20 pursuant to Guideline § 2G2.2(b)(2), because images defendant possessed involved prepubescent minors and minors under the age of twelve years. iii. The government contends, and the defendant reserves the right to disagree, that the offense level is increased by two 4 levels to level 24 pursuant to Guideline 2G2.2(b)(4), because the offense involved material involved prepubescent minorsthat portrays sadistic or masochistic conduct or depictions of violence. iiiiv. Pursuant to Guideline § 2G2.2(b)(3)(F), the The offense level is increased by two 2 levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, 26 pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computercomputer for the possession of the material. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the v. The offense level is increased by five 5 levels to level 31 pursuant to Guideline 2G2.2(b)(7)(D), because the offense and relevant conduct involved over 600 images.or more viiivi. Defendant If the Court determines at the time of sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. The government reserves the right to take whatever position it deems appropriate at the time of sentencing with respect to whether defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a). ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if If the Court determines that defendant has fully accepted responsibility within the meaning of Guideline § 3E1.1(a), and that the offense level to be is 16 or greater higher prior to determining that defendant is entitled to a two-level the application of any reduction for acceptance of responsibilityresponsibility pursuant to § 3E1.1(a), the government will move for an additional one-level reduction in the offense level.level pursuant to Guideline § 3E1.1

Offense Level Calculations. i. The reportable income omitted by defendant on her federal income tax returns for tax years 2005-2008 is approximately $1,998,952 and the resulting total “tax loss” for the purposes of calculating the base offense level is 22approximately $745,872. ii. Therefore, pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22T.1.1 and 2T4.11(H), the base offense level for the offenses described in Count Thirty-Two and relevant conduct as set forth above, is 20, because the amount of tax loss was more than $400,000 but less than $1,000,000. iii. The offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that2 levels, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels 2T1.1(b)(1) because the defendant engaged failed to report income exceeding $10,000 in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreeany year from criminal activity. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viiiiv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 226, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(J), the offense level is increased by two 18 levels because the material involved prepubescent minorsloss amount of approximately $3,902,880.85 is greater than $2,500,000 but less than $7,000,000. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level The government’s position is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five two levels pursuant to Guideline § 2B1.1(b)(10)(C) because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minoroffense involved sophisticated means. The defendant Defendant reserves the right to disagreecontest whether this enhancement applies. viiv. Pursuant to Guideline § 2G2.2(b)(6), The government’s position is that the offense level is should be increased by two levels pursuant to Guideline § 3B1.3 because the offense involved an abuse of position of private trust, which significantly facilitated the use commission and concealment of a computerthe offense. Defendant reserves the right to contest whether this enhancement applies. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline § 2B1.1(a)(1). ii. The base offense level is increased by 2 levels because the loss amount is approximately $14,285, which is more than $6,500, pursuant to Guideline § 2B1.1(b)(1)(B). iii. The offense level is increased by 2 levels because the offense involved 10 or more victims, pursuant to Guideline § 2B1.1(b)(2)(A). iv. The offense level is increased by 2 levels because the offense involved a misrepresentation that the defendant was acting on behalf of a charitable organization, pursuant to Guideline §2G2.2(a)(22B1.1(b)(9). ii. Pursuant to Guideline § 2G2.2(b)(2), the v. The offense level is increased by two 2 levels because defendant abused a position of public or private trust in a manner that significantly facilitated the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), commission or concealment of the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatoffense, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree§3B1.3. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for Count One is 227, pursuant to Guideline § 2B1.1(a). ii. The offense level for Count One must be increased by 0 levels, pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(A), the offense level is increased by two levels because the material involved prepubescent minorsloss caused by defendant’s offense was $3,866. iii. Pursuant The base offense level for Count Three is 8, pursuant to Guideline § 2G2.2(b)(3)(F§2L1.2(a), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant The offense level for Count Three must be increased by 16 levels, pursuant to Guideline § 2G2.2(b)(4§2L1.2(b)(1)(A)(ii), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions defendant previously was deported after a conviction for a crime of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant Pursuant to Guideline § 2G2.2(b)(5)3D1.4, the one unit must be assigned for Count Three, and zero units must be assigned for Count One, resulting in a combined offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree24. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The Pursuant to § 2X1.1, the base offense level is 22determined based on the Sentencing Guidelines calculations applicable to the underlying offenses, 18 U.S.C. § 666(a)(1)(B) and (2)), which are grouped pursuant to Guideline §2G2.2(a)(2§ 3D1.2(c) and (d). ii. Pursuant to Guideline § 2G2.2(b)(22C1.1(a)(2), the base offense level is increased by two levels because the material involved prepubescent minors12. iii. Pursuant to Guideline § 2G2.2(b)(3)(F2C1.1(b)(1), the offense a 2-level increase is increased by two levels appropriate because the offense involved distributionmore than one bribe. iv. Pursuant to Guideline §§ 2G2.2(b)(42C1.1(b)(2) and 2B1.1(b)(1)(N), the offense a 26-level increase is increased by four levels appropriate, because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions value of violencethe benefit obtained in exchange for the payments exceeded $150,000,000. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(62C1.1(b)(3), the offense a 4-level increase is increased by two levels appropriate because the offense involved the use of a computeran elected public official. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viiivi. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves contends, and the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant , that the offense level must be increased by 18 levels to level 25, pursuant to Guideline § 2G2.2(b)(62B1.1(b)(1)(J), because the loss was more than $2,500,000. iii. The government contends, and the defendant reserves the right to disagree, that the offense level is further increased by two 2 levels to level 27 pursuant to Guideline § 2B1.1(b)(2)(A), because the offense involved the use of a computerwas committed through mass-marketing. viiiv. Pursuant The offense level is further increased by 2 levels to level 29 pursuant to Guideline § 2G2.2(b)(7)(D2B1.1(b)(10)(B), because a substantial part of the offense level is increased by five levels because scheme was committed outside the offense and relevant conduct involved over 600 imagesUnited States. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for the charge in the information is 226, pursuant to Guideline §2G2.2(a)(2Section 2B1.1(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(2Section 2B1.1(b)(1)(O), the offense level is increased by two 28 levels because the material involved prepubescent minorstotal amount of loss resulting from the offense is greater than $200 million, but less than $400 million. iii. Pursuant to Guideline § 2G2.2(b)(3)(FSection 2B1.1(b)(2)(C), the offense level is increased by two 6 levels because the offense involved distribution250 or more victims. iv. Pursuant to Guideline § 2G2.2(b)(4Section 2B1.1(b)(10), the offense level is increased by four 2 levels because a substantial part of the fraudulent scheme was committed from outside the United States and the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violencesophisticated means. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6Section 3B1.1(a), the offense level is increased by two 4 levels because the offense involved the use defendant was an organizer and leader of a computer.criminal activity that was extensive; viivi. Pursuant to Guideline § 2G2.2(b)(7)(DSection 3A1.1(b), the offense level is would be increased by five 4 levels because the defendant knew that many of the victims of this offense and relevant conduct involved over 600 imageswere vulnerable victims due to, among other things, their age; however, pursuant to the Application Note for Guidelines Section 2B1.1(b)(2), this enhancement does not apply since the enhancement for 250 or more victims also applies. viiivii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § Section 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixviii. In accord with Guideline § Section 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § Section 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-two- level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 2214, pursuant to Guideline §2G2.2(a)(2§ 2C1.1(a)(1), because defendant was a public official. ii. Pursuant to Guideline § 2G2.2(b)(22C1.1(b)(2), because the value of the property obtained exceeded $5,000, the base offense level is increased by two the number of levels from the table in Guideline § 2B1.1. Pursuant to Guideline § 2B1.1(b)(1)(I), the base offense level is increased by 16 because the material involved prepubescent minorsvalue of the property obtained was more than $1,500,000 but less than $3,500,000. iii. Pursuant to Guideline § 2G2.2(b)(3)(F2C1.1(b)(3), the base offense level is increased by two 4 levels because the offense involved distributiona public official in a high-level decision-making or sensitive position. iv. Pursuant It is the government’s position that pursuant to Guideline § 2G2.2(b)(4)3C1.1, the base offense level is increased by four 2 levels because the defendant attempted to obstruct justice with respect to the offense of conviction and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government conduct. Defendant reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreethat this enhancement does not apply. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The Pursuant to Guideline § 2K2.1(a)(4)(A), the base offense level is 2220 because the defendant committed the instant offense subsequent to sustaining one felony conviction of a controlled substance offense, pursuant to Guideline §2G2.2(a)(2namely the conviction set forth below in paragraph 9(c)(iii). ii. Pursuant to Guideline § 2G2.2(b)(22K2.1(b)(1)(B), the offense level is increased by two levels 4 because the material offense including relevant conduct involved prepubescent minors.between 8 and 24 firearms; iii. Pursuant to Guideline § 2G2.2(b)(3)(F2K2.1(b)(4)(B), the offense level is increased by two levels 4 because at least one of the offense involved distribution.firearms had an altered or obliterated serial number; iv. It is the government’s position that the offense level should be increased by 4 pursuant to Guideline § 2K2.1(b)(5) because the defendant engaged in trafficking of firearms. Defendant disagrees that this enhancement applies. Both parties are free to present evidence and argument as to their respective positions at sentencing; v. Pursuant to Guideline § 2G2.2(b)(42K2.1(b)(6)(A), the offense level is increased by four levels 4 because defendant transferred the offense and relevant conduct involved material firearms with reason to believe that portrayed sadistic or masochistic conduct and other depictions the firearms would be transported out of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreeUnited States. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 2218, pursuant to Guideline §2G2.2(a)(22E1.2(a)(2), Guideline §2E1.2 Application Note 2, and Guideline §2B3.2, because the most analogous federal offense to the underlying unlawful activity is extortion by force or threat of injury or serious damage. ii. Pursuant to Guideline § 2G2.2(b)(22B3.2(b)(1), because the offense involved express or implied threat of death and bodily injury, the offense level is increased by two levels because the material involved prepubescent minors2 levels. iii. Pursuant to Guideline § 2G2.2(b)(3)(F§2B3.2(b)(2), because the loss amount to the victim exceeded $20,000, the offense level is increased based upon the table in Guideline §2B3.1(b)(7). Accordingly, the offense level is increased by two levels four levels, because the offense involved distributionloss amount exceeded $1,500,000 but was less than $3,000,000. iv. Pursuant to Guideline § 2G2.2(b)(43A1.1(b)(1), it is the offense level is increased by four levels because the offense and relevant conduct involved material government’s position that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five 2 levels because the defendant engaged in knew or should have known that a pattern victim of activity involving the sexual abuse offense was a vulnerable victim, and specifically because defendant knew or exploitation of a minor. The should have known that Victim A was elderly and had limited vision when defendant victimized Victim A. Defendant reserves the right to disagree.contest the applicability of this Guideline provision vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level for Count One is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). The loss to victim individuals and/or local financial institutions as a result of the scheme and relevant conduct is at least $30,000 and as a result, the offense level is increased by 6 levels, to 13, pursuant to Guideline § 2B1.1(b)(1)(D). The offense involved 10 or more victims, and as a result, the offense level is increased by 2 levels, to 15, pursuant to Guideline § 2B1.1(b)(2)(C). ii. Pursuant to Guideline § 2G2.2(b)(22B1.6, the guideline sentence for Count Two is the term of imprisonment required by Title 18, United States Code, Section 1028A. Pursuant to 18 U.S.C. § 1028A(a)(1), defendant must be sentenced to 2 years’ imprisonment, which must be ordered to run consecutively to any sentence of imprisonment imposed. iii. The base offense level for Count Three is 6, pursuant to Guideline § 2B1.1(a)(2). The offense involved 10 or more victims, and as a result, the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant 2 levels, to 8, pursuant to Guideline § 2G2.2(b)(3)(F2B1.1(b)(2)(C), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline §§ 2G2.2(b)(4)3D1.3(b) and 3D1.4, the base offense level for Counts One and Three is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence16. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for Count One is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves contends, and the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant , that the offense level for Count One must be increased by 10 levels to level 17 pursuant to Guideline § 2G2.2(b)(6)2B1.1(b)(1)(F) because the loss was more than $120,000. iii. The government contends, and the defendant reserves the right to disagree, that the offense level is must be increased by two 4 levels to level 21 pursuant to Guideline § 2B1.1(b)(2)(B) because the offense involved the use of a computer50 or more victims. viiiv. Pursuant The government contends, and the defendant reserves the right to disagree, that the offense level for Count One must be increased by 4 levels to level 25 pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels 3B1.1(a) because the offense defendant was an organizer and relevant conduct leader of criminal activity that involved over 600 imagesfive or more participants and was otherwise extensive. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level for Count One is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense levellevel of Count One.

Offense Level Calculations. i. Pursuant to Guideline § 3D1.2(d), Counts One and Two are grouped for purposes of determining the offense level. ii. The base offense level is 226, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(2). iiiii. Pursuant to Guideline § 2G2.2(b)(2), the The offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant 12 levels, pursuant to Guideline § 2G2.2(b)(3)(F2B1.1(b)(1)(G), because the loss amount is more than $250,000, but less than $550,000. iv. The offense level is increased by two levels 2 levels, pursuant to Guideline § 2B1.1(b)(9)(A), because the offense involved distributiona misrepresentation that defendant was acting on behalf of a charitable organization and/or a government agency. iv. Pursuant to Guideline § 2G2.2(b)(4), the v. The offense level is increased by four levels because the 2 offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatlevels, pursuant to Guideline § 2G2.2(b)(5)3B1.3, because defendant abused a position of public trust in committing the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreeoffense. vi. Pursuant to Guideline § 2G2.2(b)(6), If the offense level is increased by two levels because Court determines at the offense involved the use time of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. The government reserves the right to take whatever position it deems appropriate at the time of sentencing with respect to whether defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a). ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2 (a) (1). ii. Pursuant The loss attributable to Guideline § 2G2.2(b)(2), the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct for which XXXXXXX is responsible is approximately $1,183,374, which is more than $1,000,000, but less than $2,500,000, and other depictions of violence. v. The government reserves therefore results in a 16 level increase in the right to argue and present evidence demonstrating thatoffense level, pursuant to Guideline § 2G2.2(b)(52B1.1(b)(1)(I), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. viiii. Pursuant to Guideline § 2G2.2(b)(6), XXXXXXX abused a position of private trust in the offense level is increased by two levels because the offense involved the use commission of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 imagesby among other things, submitting false Past Due Accounts reports to the Board of Directors and concealing from his fellow board members the actual status of the loans of Customers K and M in a manner that significantly facilitated the commission and concealment of the offense and relevant conduct, which therefore results in a 2 level increase in offense level, pursuant Guideline § 3B1.3. viiiiv. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. v. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 22seven, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant According to Guideline § 2G2.2(b)(2)the government, the base offense level is increased by two sixteen levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F)defendant caused a loss of approximately $2,994,855, the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatwhich was more than $1 million but not more than $3 million, pursuant to Guideline § 2G2.2(b)(52B1.1(b)(1)(I), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The ; defendant reserves the right to disagreecontend that she caused a loss of less than $2,994,855. viiii. Pursuant According to Guideline § 2G2.2(b)(6)the government, the base offense level is increased by two levels because the defendant’s offense involved the use of a computer. vii. Pursuant sophisticated means, pursuant to Guideline § 2G2.2(b)(7)(D2B1.1(b)(10)(C), the ; defendant disagrees that her offense involved sophisticated means. iv. The base offense level is increased by five two levels because defendant abused her position of private trust in a manner that significantly facilitated the offense commission and relevant conduct involved over 600 imagesconcealment of the offense, pursuant to Guideline § 3B1.3. viii. Defendant v. If the Court determines at the time of sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. The government reserves the right to take whatever position it deems appropriate at the time of sentencing with respect to whether defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a). ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if If the Court determines that defendant has fully accepted responsibility within the meaning of Guideline § 3E1.1(a), and that the offense level to be is 16 or greater higher prior to determining that defendant is entitled to a two-level the application of any reduction for acceptance of responsibilityresponsibility pursuant to § 3E1.1(a), the government will move for an additional one-level reduction in the offense level.level pursuant to Guideline § 3E1.1

Offense Level Calculations. i. The base offense level is 22, pursuant Pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(2)2T1.1 and 2T4.1, the offense level is increased calculated with reference to the corresponding tax loss. It is the government’s position that the tax loss caused by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4)was more than $250,000, the but not more than $550,000, resulting in a base offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor18. The defendant reserves the right to disagreeargue the amount of tax loss at sentencing. viii. Pursuant to Guideline § 2G2.2(b)(6), If the offense level is increased by two levels because Court determines at the offense involved the use time of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant sentencing that defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions conduct within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is will be appropriate. Defendant understands that the government will reserve making a determination of whether the defendant has accepted responsibility within the meaning of Guideline § 3E1.1(a), until after considering the positions taken by the defendant at sentencing. ixiii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant to Guideline § 2G2.2(b)(2), the The offense level is increased by two levels 16 levels, pursuant to Guideline § 2B1.1(b)(I), because the material involved prepubescent minorsactual loss for the offense is $2,119,578, which is more than $1.5 million but less than $3.5 million. Defendant reserves the right to argue that the loss is less than $1.5 million. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the The offense level is increased by two 2 levels because the offense involved distributionmore than ten victims. Defendant reserves the right to argue that the offense involved less than ten victims. iv. Pursuant to Guideline § 2G2.2(b)(4), the The offense level is increased by four levels 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violencesophisticated means. v. The government offense level is increased by 2 levels, pursuant to Guideline§ 3B1.3, because defendant abused a position of private trust in carrying out the offense. Defendant reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreethat this enhancement does not apply. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvii. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 2226, pursuant to Guideline §2G2.2(a)(2§ 2M5.1(a)(1), because national security controls or controls relating to the proliferation of nuclear, biological, or chemical weapons or materials were evaded. ii. Pursuant to Guideline § 2G2.2(b)(2), It is the government’s position that the offense level is increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that4 levels, pursuant to Guideline § 2G2.2(b)(53B1.1(a), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation was an organizer and leader of a minorcriminal activity that involved five or more participants. The defendant reserves defendant’s position is that this enhancement does not apply. Each party is free to present evidence and argument to the right to disagreeCourt on this issue. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viiiiii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixiv. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level. v. It is the defendant’s position that a downward departure from the guidelines is warranted under Guideline § 2M5.1, cmt. app. n. 2, considering the degree to which the violation threatened a security interest of the United States and the volume of commerce involved. It is the government’s position that a departure from the guidelines is not warranted under Guideline § 2M5.1, cmt. app.

Offense Level Calculations. i. The base offense level is 2224, pursuant to Guideline §2G2.2(a)(2§ 2S1.1(a)(2) and 2B1.1(b)(1)(I), because the value of the laundered funds is greater than $1,500,000 but less than $3,500,000. ii. Pursuant to Guideline § 2G2.2(b)(2), the offense level is increased by two Six levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating thatare added, pursuant to Guideline § 2G2.2(b)(52S1.1(b)(1), the offense level should be increased by five levels because the defendant engaged in a pattern knew that the laundered funds were the proceeds of activity an offense involving the sexual abuse manufacture, importation, or exploitation distribution of a minorcontrolled substance. iii. The Two levels are added to the offense level, pursuant to Guideline § 2S1.1(b)(2)(B), because the defendant reserves was convicted under 18 U.S.C. § 1956. iv. It is the government’s position that four levels are added to the offense level, pursuant to Guideline § 3B1.1(a), because defendant was an organizer of a criminal activity that involved five or more participants or was otherwise extensive. It is defendant’s position that this enhancement does not apply. Both parties reserve the right to disagreepresent evidence and argument on this issue at sentencing. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a). ii. Pursuant to Guideline § 2G2.2(b)(2), the The offense level is increased by two levels 16 levels, pursuant to Guideline § 2B1.1(b)(1)(I), because the material involved prepubescent minorsloss was more than $1,500,000 and less than $3,500,000. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the The offense level is increased by two levels 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the offense involved distributionsophisticated means and defendant intentionally engaged in and caused the conduct constituting sophisticated means. iv. Pursuant to Guideline § 2G2.2(b)(4), the The offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that2 levels, pursuant to Guideline § 2G2.2(b)(5)3B1.3, the offense level should be increased by five levels because the defendant engaged used a position of private trust in a pattern manner that significantly facilitated the commission or concealment of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagreeoffense. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The base offense level is 226, pursuant to Guideline §2G2.2(a)(2' 2B1.1(a). ii. Pursuant The government contends, and the defendant reserves the right to disagree, that pursuant to Guideline § 2G2.2(b)(22B1.1(b)(1)(H), the offense level is increased by two 14 levels to level 20, because the material involved prepubescent minorsloss exceeded $400,000. iii. Pursuant The government contends, and the defendant reserves the right to disagree, that pursuant to Guideline § 2G2.2(b)(3)(F2B1.1(b)(2)(B), the offense level is increased by two 4 levels to level 24, because the offense involved distribution50 or more victims. iv. Pursuant The government contends, and the defendant reserves the right to disagree, that pursuant to Guideline § 2G2.2(b)(43B1.1(a), the offense level is increased by four 4 levels to level 28, because the offense defendant was an organizer or leader of a criminal activity that involved five or more participants and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violencewas otherwise extensive. v. The government reserves the right to argue and present evidence demonstrating that, pursuant to Guideline § 2G2.2(b)(5), the offense level should be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant to Guideline § 2G2.2(b)(6), the offense level is increased by two levels because the offense involved the use of a computer. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the offense level is increased by five levels because the offense and relevant conduct involved over 600 images. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § ' 3E1.1(a), including by furnishing the United States Attorney’s =s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § ' 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § ' 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.

Offense Level Calculations. i. The parties agree that the base offense level for the charge in the indictment is 227, pursuant to Guideline §2G2.2(a)(2§ 2B1.1(a)(1). ii. Pursuant to Guideline § 2G2.2(b)(2), It is the position of the United States that the offense level is must be increased by two levels because the material involved prepubescent minors. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the offense level is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that18 levels, pursuant to Guideline § 2G2.2(b)(52B1.1(b)(1)(J), because the loss caused by defendant’s offense exceeded $2,500,000. It is defendant’s position that the offense level should must be increased by five levels because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation of a minor. The defendant reserves the right to disagree. vi. Pursuant 16 levels, pursuant to Guideline § 2G2.2(b)(62B1.1(b)(1)(I), because the loss caused by his offense exceeded $1,000,000, but was less than $2,500,000. iii. The parties agree that the offense level is must be increased by two levels because the offense involved the use of a computer. vii. Pursuant an additional 2 levels, pursuant to Guideline § 2G2.2(b)(7)(D2B1.1(b)(2)(A)(i), because defendant’s offense involved 10 or more victims. iv. It is the position of the United States that the offense level is must be increased by five levels an additional 2 levels, pursuant to Guideline § 2B1.1(b)(10)(C), because the defendant’s offense and relevant conduct involved over 600 imagessophisticated means. Defendant opposes this enhancement. viii. v. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ixvi. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-one- level reduction in the offense level.

Offense Level Calculations. i. The base offense level for Count One is 20, pursuant to Guideline § 2B3.1. ii. The offense level for Count One must be increased by 2 levels to level 22, pursuant to Guideline §2G2.2(a)(2). ii. Pursuant to Guideline § 2G2.2(b)(22B3.1(b)(1), the offense level is increased by two levels because the material involved prepubescent minorsproperty of a financial institution was taken. iii. Pursuant to Guideline § 2G2.2(b)(3)(F), the The base offense level for Count Two is increased by two levels because the offense involved distribution. iv. Pursuant to Guideline § 2G2.2(b)(4), the offense level is increased by four levels because the offense and relevant conduct involved material that portrayed sadistic or masochistic conduct and other depictions of violence. v. The government reserves the right to argue and present evidence demonstrating that20, pursuant to Guideline § 2G2.2(b)(5), the 2B3.1. iv. The offense level should for Count Two must be increased by five 2 levels to level 22, pursuant to Guideline § 2B3.1(b)(1), because the defendant engaged in a pattern of activity involving the sexual abuse or exploitation property of a minor. financial institution was taken. v. The defendant reserves offense level for the right conduct stipulated in Paragraph 7 of this Agreement is level 20, pursuant to disagreeGuideline § 2B3.1. vi. Pursuant The offense level for the stipulated conduct must be increased by 2 levels to level 22, pursuant to Guideline § 2G2.2(b)(62B3.1(b)(1), the offense level is increased by two levels because the offense involved the use it was intended that property of a computerfinancial institution be taken. vii. Pursuant to Guideline § 2G2.2(b)(7)(D), the The offense level is of 22 must be increased by five 3 levels because the for a combined offense and relevant conduct involved over 600 imageslevel of 25 pursuant to § 3D1.4. viii. Defendant has clearly demonstrated a recognition and affirmative acceptance of personal responsibility for his her criminal conduct. If the government does not receive additional evidence in conflict with this provision, and if defendant continues to accept responsibility for his her actions within the meaning of Guideline § 3E1.1(a), including by furnishing the United States Attorney’s Office and the Probation Office with all requested financial information relevant to his her ability to satisfy any fine or restitution that may be imposed in this case, a two-level reduction in the offense level is appropriate. ix. In accord with Guideline § 3E1.1(b), defendant has timely notified the government of his her intention to enter a plea of guilty, thereby permitting the government to avoid preparing for trial and permitting the Court to allocate its resources efficiently. Therefore, as provided by Guideline § 3E1.1(b), if the Court determines the offense level to be 16 or greater prior to determining that defendant is entitled to a two-level reduction for acceptance of responsibility, the government will move for an additional one-level reduction in the offense level.