- Defense Spreadsheet in Ty Warner Case, here. The spreadsheet is a selective reporting of the sentencing characteristics of others prosecuted for use of offshore financial accounts. Whether the data set is sufficient may be another issue, but it is clear that offshore account sentences generally draw lesser sentences than other tax and tax-related crimes.
- Gov't Spreadsheet #1 in Daugerdas Case, here. This spreadsheet is a selective presentation of the sentences imposed in the more egregious bullshit tax shelter cases.
- Gov't Spreadsheet #2 in Daugerdas Case, here. This spreadsheet is a selective presentation of general tax crimes sentences.
Prior Federal Tax Crimes Blogs on the Warner and Daugerdas Sentences are:
- The Beanie Baby Man, The Tax Evader Adult Man, Ty Warner, Gets Probation! (1/14/14; Updated 1/18/14), here.
- Daugerdas Gets 15 Year Sentence (6/25/14), here.