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Case in ma COTS eae Bach agenes of 117 Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 2 of 41 TABLE OF CONTENTS Preliminary Statement. .... 0... eee ene e enn e detente en enes 1 I. Relevant Facts... 0... eee eee eee n ene teen e ne enenes 3 A. The Defendant’s Educational Background and Work History...............0000 eee 3 B. The Offense Conduct... 0.2.0... ccc ee eee e eee e ete ee en eee 3 1. Parse’ Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter.......... 3 2. Parse’s Personal Tax Evasion ......... 2.0.0 cece eee eee eee eee ene n eens 5 3. Parse’s Participation in the Fraudulent Backdating of Transactions.............. 5 C. The Indictment, Trial, New Trial Rulings, and the PSR.... 0... 0... cee cece ees 8 D. The Objections to the PSR... 6. eee eee e nen ene n ene ena 9 EB, R@StituOlte: scams isamma it smmms tems Cem thames awe EG Fam ES 21 IL. Sentencing Guidelines Discussion. ....... 0... ccc eee enn nett nen ennns 22 TI. 3553(a) Analysis. 0... ccc eee ene teen een e nen n ene nnes 24 1. The Nature and Circumstances of the Offense... 2.0.0.0... eee ee eee 24 2. History and Characteristics of the Defendant. ......... 0.0... cece ee 25 3. The Need To Afford Adequate Deterrence. .. 0... 0... cece cece ees 26 4. The Need To Avoid Unwarranted Sentence Disparities. ........ 00.00. eee eee 33 5. The Appropriate Sentence... 0... cee cece ee een ene e ene enees 36 Conclusion... 0... een ence ened een e nent eee nees 37 DOJ-OGR-00009526