Document A-6075

Case 1:20-cr-00333-PAE Document 61-3 Filed 02/24/22 Page 107 of 117 A-6075 Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 2 of 41 TABLE OF CONTENTS Preliminary Statement....................................................1 I. Relevant Facts...........................................................3 A. The Defendant's Educational Background and Work History...................3 B. The Offense Conduct.......................................................3 1. Parse' Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter........3 2. Parse's Personal Tax Evasion...............................................5 3. Parse's Participation in the Fraudulent Backdating of Transactions...........5 C. The Indictment, Trial, New Trial Rulings, and the PSR.......................8 D. The Objections to the PSR....................................................9 E. Restitution................................................................21 II. Sentencing Guidelines Discussion...........................................22 III. 3553(a) Analysis...........................................................24 1. The Nature and Circumstances of the Offense...............................24 2. History and Characteristics of the Defendant................................25 3. The Need To Afford Adequate Deterrence.....................................26 4. The Need To Avoid Unwarranted Sentence Disparities.........................33 5. The Appropriate Sentence....................................................36 Conclusion...................................................................37 DOJ-OGR-00009526