Opinion ID: 729641
Heading Depth: 4
Heading Rank: 2

Heading: Calculating the Tax Loss

Text: 53 Kraig asserts that if this Court determines that the tax loss table under § 2T4.1 does apply to determine his base offense level, the District Court's calculation of the tax loss here was based on improper valuations of the properties involved. Kraig maintains that the tax loss did not exceed $1,500,000 and that the base offense level, therefore, should have been 17. We do not agree. The trial court conservatively estimated the tax loss at between $1,500,000 and $2,500,000 for a base offense level of 18. 54 In assessing the amount of tax loss, the district court is to make a reasonable estimate of the amount of the loss that defendant intended to inflict, not the actual amount of the government's loss. United States v. Moore, 997 F.2d at 55. See also Sentencing Memorandum at 3, J.A. at 51. 55 The trial court estimated the value of four properties in arriving at the estimated amount that the conspiracy attempted to conceal from the government to be in excess of $1,500,000 but less than $2,500,000. This is a conservative estimate and is supported by the evidence. The trial court purposely omitted including the value of two properties where it found the amounts more tentative. Sentencing Memorandum Opinion at 4, J.A. at 52. The District Court's loss valuation is not clear error and is affirmed.