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Document A-6075

AI Analysis

Summary: This document is a sentencing memorandum filed by the government in a criminal case against the defendant Parse. It outlines the defendant's background, offense conduct, and the government's analysis under the sentencing guidelines and 3553(a) factors. The memorandum concludes with a recommended sentence and discussion of restitution.
Significance: This document is potentially important as it provides a detailed analysis of the defendant's sentencing, including their background, offense conduct, and the government's recommended sentence. It may be used to understand the government's position on sentencing and the factors considered in determining an appropriate sentence.
Key Topics: Defendant's background and offense conduct Sentencing guidelines and analysis under 3553(a) Restitution and appropriate sentence
Key People:
  • Parse - The defendant in the case
Document Type
Court Filing
Date
03/18/13
Pages
1
Folder
IMAGES004

Full Text

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