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- W2253237002 abstract "Please enter abstract text here.While injecting more uncertainty into the sentencing process, recent decisions regarding the Federal Sentencing Guidelines (Guidelines) have provided new opportunities to reduce the sentences of criminal tax defendants who are ready to accept responsibility for their conduct. This uncertainty and opportunity stems from the Supreme Court's recent decision in United States v. Booker, where the Court held that mandatory application of the Guidelines is unconstitutional; the Guidelines are therefore merely advisory to the sentencing judge. It has also provided new opportunities to encourage defendants to promptly resolve their cases in exchange for a more lenient sentence. Early pleas provide a benefit to the defendant as well as the criminal tax enforcement machinery by expediting case processing and improving general deterrence through increased criminal tax prosecutions. The U.S. Sentencing Commission implemented section 401(m)(2)(B) of the PROTECT Act of 2003 (the Act), regarding early disposition programs, by adding a new policy statement at §5K3.1 (Early Disposition Programs). The provision provides that, upon motion of the government, the court may depart downward not more than four offense levels pursuant to an early disposition program authorized by the Attorney General of the United States. While the Department of Justice has not adopted the Tax Division's Expedited Plea Program (Program) as a fast track program under the Guidelines, the Program serves the important policy reasons. A criminal tax defendant is entitled to consideration of a possible downward departure from the Guidelines and sentencing leniency based upon his or her participation in the Expedited Plea Program. By accepting responsibility during the course of the investigation, the criminal tax defendant saves the government, both in investigation and prosecutorial resources, the extraordinary amounts of time normally necessary to develop the case. Booker has returned discretion to where it belongs - in the hands of Federal District Judges. A criminal tax defendant who utilizes the Expedited Plea Program manifests an extraordinary acceptance of responsibility for his or her tax crime, has saved the government resources and has assisted in the effectiveness of the government's vital tax enforcement machinery. He or she is entitled to appropriate sentencing consideration." @default.
- W2253237002 created "2016-06-24" @default.
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- W2253237002 date "2006-07-01" @default.
- W2253237002 modified "2023-09-25" @default.
- W2253237002 title "Sentencing Discretion After Booker and the IRS/DOJ Expedited Plea Program" @default.
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