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When May the Court Properly Include Interest and Penalties in Its Calculation of Tax Loss For Sentencing Purposes Under the Federal Sentencing Guidelines.

Generally, the Federal Sentencing Guidelines are based upon tax loss. The definition normally does not include interest and penalties. However, when a taxpayer is convicted of a tax offense in which he attempted to evade payment of the tax, interest and penalties, the Court may include interest and penalties in its calculation of tax loss.

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