Jeremy H. Temkin Tax Defendants Reaping the Benefit of 'Booker'
In the past five years judges have become increasingly likely to exercise their discretion under 'Booker' to sentence defendants convicted of tax offenses below the applicable Guidelines. However, as Jeremy H. Temkin notes in his Tax Litigation Issues column, notwithstanding this increased leniency in relation to the Guidelines, defendants sentenced during fiscal 2019 were more likely to receive some period of incarceration (and the period of incarceration imposed was likely to be longer) than tax offenders sentenced before 'Booker' as well as those sentenced five years ago.
January 20, 2021 at 11:45 AM
8 minute read
Sentencing in federal criminal cases is governed by the Sentencing Guidelines, which prescribe sentences for different offenses based on factors such as the quantity of drugs involved in narcotics cases or the financial loss caused by defendants charged with economic crimes. In United States v. Booker, 543 U.S. 220 (2005), the Supreme Court held that the mandatory application of the Sentencing Guidelines was unconstitutional and directed sentencing courts to consider the factors identified in 18 U.S.C. §3553(a) in fashioning an appropriate sentence for each defendant. As a result, in addition to the Guidelines, sentencing courts are now required to consider the specific offense conduct, the defendant's background and unique characteristics, general and specific deterrence, and sentencing parity.
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