Specific Offense Characteristics. The parties agree that the offense level should be increased by 2 levels, because the conviction is under 18 USC § 1956. (U.S.S.G. § 2S1.1(b)(2)(B)).
Specific Offense Characteristics. The government contends that the offense level should be increased by 30 levels, because the loss is in excess of $400 million. (U.S.S.G. § 2B1.1(b)(1)). The defendant reserves the right to argue the loss amount is less based on the value of assets available to repay the obligations. The parties stipulate that the offense level should be increased by 2 levels, because of the number of victims involved. (U.S.S.G. § 2B1.1(b)(2)).
Specific Offense Characteristics. The parties agree that a 2-level enhancement may be applicable pursuant to U.S.S.G. § 2M5.3(b)(1)(D).
Specific Offense Characteristics. +2. The defendant was in the business of 7 preparing or assisting in the preparation of tax returns. USSG § 2T1.4(b)(1)(B).
Specific Offense Characteristics. The parties agree that the base offense level should be increased by: (1) 22 levels for a loss of more than $20 million but less than $50 million; and (2) 6 levels for 250 or more victims. (U.S.S.G. § 2B1.1(b)(2) and (9)(C)). The United States contends that the defendant should receive a 4 level upward adjustment identified at 2B1.1(b)(17) because he satisfies the enumerated criteria, and these enumerated criteria do not require that the defendant was registered with the SEC or a related entity at the time of the offense. U.S.S.G § 2B1.1(b)(17), App. n.14(A), and statutes cited therein. The defendant contends that he was not registered, and specifically not registered as a person associated with a broker or dealer at the time of the offense, such that adjustment does not apply. Presently, the United States has no information indicating that, at the time of the offense, the defendant was registered as a person associated with a broker or dealer. The parties understand that the Court will determine application of this adjustment at sentencing. If the Court applies this 4 level adjustment, the parties agree that the 2 level adjustment for use of a special skill and/or abuse of position of trust in the commission of the offense does not apply; if the Court does not apply this 4 level adjustment, the parties agree that the 2 level adjustment for use of a special skill and/or abuse of position of trust in the commission of the offense applies. (U.S.S.G. § 2B1.1, App. n. 14(C)). The parties agree that no other specific offense characteristics apply.
Specific Offense Characteristics. The parties agree that the base offense level should be increased by 1 because this is an offense charged under Title 18, United States Code, Section 1957. (U.S.S.G. § 2S1.1(b)(2)(A). The parties agree that no other specific offense characteristics apply.
Specific Offense Characteristics. 23. The parties acknowledge and understand that the government will recommend to the sentencing court that, under Sentencing Guidelines Manual § 2S1.1(b)(2)(B), a two-level increase applies to the offense level for the offense charged in counts five and six because the defendant was convicted under 18 U.S.C. § 1956. The parties further acknowledge and understand that the defendant will not join in this recommendation. The parties expressly agree and consent to have the sentencing court find the facts pertinent to, and to determine the applicability of, this enhancement.
Specific Offense Characteristics. The defendant’s offense level shall be increased by 1 level pursuant to U.S.S.G. § 2.S1.1(b)(2)(A) for a conviction under Title 18, United States Code, Section 1957. See U.S.S.G. § 2.S1.1, cmt. n.3(C).
Specific Offense Characteristics. The parties agree that the following Specific Offense Characteristics apply: None.
Specific Offense Characteristics. 15. The parties acknowledge and understand that the government will recommend to the sentencing court that a 2-level increase is applicable to the offense level for the offense charged in the Indictment under Sentencing Guidelines Manual § 2B1.1(b)(1)(B), because the defendant’s offense involved a total loss of more than $6,500. The parties further acknowledge and understand that the government will recommend to the sentencing court that a 2-level increase is applicable to the offense level for the offense charged in the Indictment under Sentencing Guidelines Manual § 3B1.3, because the defendant’s offense involved an abuse of a position of trust. The parties acknowledge and understand that the defendant may not join in these recommendations.
