Opinion ID: 220580
Heading Depth: 3
Heading Rank: 3

Heading: Cooperation with Probation

Text: Saani also argues the district court ought not to have considered his refusal to speak candidly with Probation about his finances when deciding whether to give him credit under § 3E1.1 because he had conceded at the sentencing hearing that he was able to pay a fine. Ability to pay is not, however, the only legitimate reason for expecting a defendant to disclose the location and amount of the income he failed to report on his tax returns. To the contrary, such details are a part of the candid and full unraveling a court may expect a defendant convicted of tax evasion to supply in assessing whether the defendant has accepted responsibility for his crime, In re Sealed Case, 350 F.3d at 123; see § 3E1.1 cmt n. 1(A), and, as a practical matter, may be the essential detail if the Government is to recover the lost taxes. []