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Unclaimed Deductions at Criminal Tax Sentencing

Tax Notes

In this article, Joseph Rillotta, along with his colleague at Faegre Drinker Biddle & Reath, examines the impact on criminal tax sentencings of a 2013 amendment to the U.S. Sentencing Guidelines governing tax fraud.  The amendment directs trial judges, in some circumstances, to consider deductions and credits not previously claimed by criminal defendants on their tax returns when calculating the defendants' tax loss for sentencing purposes.