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aceneeesbaaememaeiiieaielinemmiaiy \ar 7 miinamemmanei ae ememaiaaall Case 1:09-cr-00581-WHP Document 605 _ Filed 03/18/13 Page 10 of 41 conversations with David Parse, that the steps of the transactions had to be completed by the end of the year to achieve the tax benefits. Given this clear legal imperative, Parse’s willingness to participate in such conduct can only be viewed as brazen misconduct. C. The Indictment, Trial, New Trial Rulings, and the PSR On March 4, 2010, the grand jury returned a third superseding Indictment charging Parse, Guerin, Daugerdas, Mayer, and Brubaker in thirty-one counts. Parse in particular was charged with a conspiracy to the defraud the IRS, to commit tax evasion, and to commit mail and wire fraud (Count One), as well as three counts of tax evasion relating to the tax shelter transactions of three separate tax shelter clients (Counts Seventeen, Eighteen, and Nineteen). Parse was also charged in Counts Twenty and Twenty-Five with engaging in a corrupt endeavor to obstruct and impede the IRS and mail fraud, respectively, essentially through the same conduct underlying the Count One conspiracy charge. On February 28, 2011, trial commenced against Parse and his co-defendants. On May 24, 2011, the jury found Parse guilty on Counts Twenty and Twenty-Five, and not guilty on Count One and Counts Seventeen through Nineteen. Subsequently, the Court denied Parse motions for new trial based on juror misconduct and ineffective assistance of counsel. As aresult of Parse’s convictions, he faces a maximum of 23 years in prison. In connection with Parse’s sentencing, the Probation Office has prepared a Presentence Investigation Report (the “PSR’”), which calculates the defendant’s Sentencing Guidelines offense levels. As calculated by Probation, the final offense level is 40, calling for a Sentencing Guidelines sentence at the statutory maximum, 23 years’ imprisonment. PSR 4 103. The breakdown of Parse’s Guidelines calculation is as follows: DOJ-OGR-00010213