Below is a quick and dirty outline of the steps that I cover in this podcast for determining the sentence of a defendant who has been convicted of a tax crime in federal court. If you would like the full outline, please email me or send me a message on Linked In. Enjoy!

1. Step 1: Determine the base offense level by reference to the tax loss number
2. Step 2: Adjust the offense level in light of specific offense characteristics
3. Step 3: Calculating the sentence
4. Step 4: Fines
5. Step 5: Court will determine whether restitution should be imposed
6. Step 6: Departures