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Home / Opinion Digests / Criminal – Tax Evasion – Sentencing – Home Detention (access required)

Criminal – Tax Evasion – Sentencing – Home Detention (access required)

The 4th Circuit vacates a sentence of probation – with international travel privileges – for a tax evader who continued to travel and failed to make any restitution until shortly before sentencing; the district court erred by ignoring Sentencing Commission policy statements supporting incarceration and by focusing unduly on defendant’s earning capacity. The Sentencing Commission’s ...

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