Opinion ID: 2977642
Heading Depth: 3
Heading Rank: 4

Heading: Reasons for Departing Downward

Text: Abrar next argues that the district court committed procedural error by not explicitly stating 3 As an aside, Abrar suggests that the loss calculation was in error because it assumed a 28% tax loss for all unreported wages. This was done in accordance with the Sentencing Guidelines on the subject. See U.S.S.G. § 2T1.1(c)(1)(A) (“If the offense involved filing a tax return in which gross income was underreported, the tax loss shall be treated as equal to 28% of the unreported gross income (34% if the taxpayer is a corporation) plus 100% of any false credits claimed against tax, unless a more accurate determination of the tax loss can be made.”). 25 its reasons for rejecting a downward variance from the advisory Guidelines range. This argument is unavailing. The record indicates that the district court did consider reasons for downward variance, only to find them offset by countervailing reasons for upward variance.