Government's Sentencing Memo in Snipes - 36 Months
The government has filed a 36 page Sentencing Memorandum, available here, contending in exquisite detail that the appropriate sentence for Wesley Snipes is 36 months, the statutory maximum for the 3 misdemeanors for which he was convicted. In my view, and as expressed earlier here, and here, that Snipes will get 36 months is a foregone conclusion. Quite frankly, what is astonishing in reading the Sentencing Memo is how in the world he was acquitted of the remaining counts of the Indictment when he didn’t testify, and the government presented such powerful evidence of his guilt - makes you admire the work of Snipes’ trial counsel, now dismissed, Robert Bernhoft.
The government persuasively argues that for a variety of policy reasons it is appropriate to bring tax cases against high profile targets and that
- “this case cries out for the statutory maximum term of imprisonment . . . because of the seriousness of Snipes’ crimes and
- because of the singular opportunity this case presents to deter tax crime nationwide." (p. 1)
- As Professor Berman points out here, Snipes’ sentencing, which is set for April 24 comes just a few days too late for maximum deterrent value.
At any rate – why is Snipes going to get 36 months:
- because the “tax loss for counts of conviction alone is $2,771,682” (p. 6)
- based on unreported gross income of $13,858,419 for the tax years for the counts of conviction!!
- which results in a guideline sentencing level far in excess of 36 months.
What is interesting in reading the Sentencing Memorandum, apart from the persuasive evidence of intent presented at trial, is that the Presentence Report has been submitted to the parties, and a resolution conference held with the Probation Office on Friday, April 11, 2008, wherein “counsel for the defendant proffered a one-page, high level summary schedule showing a purported tax loss of merely $227,959 for the years 1999-2001” and “a one page analysis captioned ‘Detail of RAR [Revenue Agent Report] Analysis by Year’ covering only 1999 . . . [n]o other schedules have been provided to date.” (p. 6-7)
For those not familiar with the process, the Presentence Report is prepared, and objections to it are presented to the Probation Officer. Then a meeting is held between counsel and the Probation Officer.
So, one business day after that conference was held with the Probation Officer, the government files its detailed Sentencing Memo outlining the available sentencing calculations for Snipes, none of which get him close to getting under the 36 month statutory maximum.
There will be no Booker issues in this sentencing. There will be no acquitted conduct issues in this sentencing. Snipes will get at or near the 36 month maximum.
