Sentencing Tales Told in Spreadsheets (6/28/14)

I offer today three spreadsheets offered in two sentencing proceedings from prominent convictions of Beanie Babies founder, Ty Warner, and of lawyer/tax shelter promoter, Paul Daugerdas.  I post below links to the prior blogs dealing with the sentencings of each of them.  Warner was the largest offshore account conviction in terms of dollars.  Daugerdas was the larger tax shelter conviction -- in terms of dollars.  Tax shelter is euphemism for bullshit tax shelter.

• 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.

It is unclear what specific effect these spreadsheets had on the sentencing judges, except to say they contributed to the tone the parties presenting the spreadsheets desired and, in the final analysis, the parties presenting the spreadsheet either got or came close to getting their required sentencings.

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.

Of course, Warner is on Government appeal to the 7th Circuit, and Daugerdas likely will be appealed to the 2nd Circuit.