Section of Taxation
Submission to the Federal Executive Branch

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

Contents

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