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Sentencing Hearings for Maryland Tax Fraud Cases

It is important to have a skilled sentencing lawyer present at sentencing hearings for Maryland tax fraud cases because they will be able to advocate on behalf of the accused. The government may seek to send a person to prison for a long time and the lawyer may argue for a minimal sentence, such as probation with little supervision.

An experienced tax evasion lawyer knows know what arguments to make and will be familiar with the types of upward and downward departures that may be an issue. The tax fraud lawyer must gather the information and construct the argument and then communicate it to the court in a compelling fashion.

Understanding Tax Fraud Sentencing Laws

Tax fraud sentencing relies on the sentencing guidelines established by the US Sentencing Commission. These guidelines are advisory, not mandatory. The guidelines, once calculated are one factor considered in conjunction with the factors outlined in USC 18 3553.

What is the United States Code?

The United States Code has an impact on the federal sentencing guidelines as they relate to sentencing hearings for Maryland tax fraud cases in that it caps certain fines and sentences for certain crimes. As an example, a person found guilty of a felony can be fined no more than $10,000 and five years in prison.

There is a caveat, however, that says those ceilings may be in addition to other penalties provided by law. That gives a judge some leeway to justify a greater sentence based on the sentencing guidelines. In general, though, there will not be much conflict between the language in the US code and the sentencing guideline table.

Preparing Tax Evasion Defense Arguments

The approach a tax evasion attorney uses when preparing their argument is typically based on their resources. In a tax fraud case, they will be the facts of the accused’s situation, based on the sentencing guideline calculation.

If the individual has a lot of favorable personal characteristics and has accepted responsibility, the lawyer may want to impress that on the court and build an argument for a lenient sentence. The lawyer may emphasize the accused individual’s accountability, acceptance of responsibility, and behavioral changes they have undertaken.

In another situation, they may be a little more technical if the issue is about the actual loss and specific accounting or reporting techniques involved. They may focus on convincing the judge that the actual loss was relatively minor and much less than what the government is arguing, and therefore the sentence should be lighter. A tax lawyer is likely going to use every tool they can to defend the accused in sentencing hearings for Maryland tax fraud cases.

How Are Federal Crimes Handled in Maryland?

Federal investigators, most often the FBI or another agency, can file their own charges. Federal criminal charges can also be filed directly by a federal authorities.  Many times, federal investigators from the FBI, the DOJ, or another federal agency conduct a lengthy investigation. The federal investigators may develop a substantial amount of evidence which is presented to a grand jury.  The grand jury can vote to bring charges and the government will file an indictment.