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CaébasiAQOAS UR DARN meal ar <.97 Preis DATOP ab ateye a af1171 7 Case 1:09-cr-00581-WHP Document 604 _ Filed 03/16/13 Page 11 of 14 yA ZUCKERMAN SPAE'DER tie The Honorable William H. Pauley, III March 7, 2013 Page 11 Our lower Guidelines calculation begins from the premise that Mr. Parse was convicted only of the three “backdating” transactions. If that is so, then the proper loss calculation is this: Coleman $2.738,630 Blair $ 470,035 Aronofft $ 536,770 Toporek h _ '62:553 TOTAL $3,807,988 These numbers are based on the additional assessments calculated by the IRS, which are in evidence. Moreover, if the Guidelines calculation is based only upon the three “backdating” transactions, then the enhancement for “sophisticated means” should not apply. While it is true that the tax shelters created fraudulent tax losses through a series of complex transactions, the “backdating” involved only correcting certain trades -- e.g., canceling a transaction in stock and effecting one in foreign currency. The new transactions were shown in Deutsche Bank’s books in the month in which they occurred, No records were altered. Thus, this is not an instance of “hiding assets or transactions, or both, through the use of fictitious entities, corporate shells, or offshore financial accounts.” See Commentary § 2T1.1 Application Note 4. Likewise, an enhancement for “special skills” under § 3B1.3 is unwarranted. The Report states that Mr. Parse “used his special skills as a former stock broker and CPA to materially facilitate his design and implementation of the highly-complex financial products that were involved in different tax shelters.” § 64. Mr. Parse, however, had no role in designing the DOJ-OGR-00010195