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Tax Notes -The Outer Bounds of Discretionary Sentencing in Criminal Tax Cases by STEVEN TOSCHER

In this article, Toscher examines the judicial evolution of sentencing in federal tax cases under the non-mandatory guidelines.

Before the promulgation of the federal sentencing guidelines effective November 1, 1987, the sentence of an individual convicted of a federal tax crime was discretionary with the trial court. That changed with the federal sentencing
guidelines because of the concerns for uniformity in sentencing and the fact that more individuals convicted of tax crimes should be incarcerated.

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