Sentencing Memoranda in U.S. v. Madoff

For good examples of advocacy in the workings of the post-Booker sentencing, including the necessary Sentencing Guidelines calculations, in a white collar crime case of some current noteriety, I provide links to the Madoff sentencing submissions where the parties are poles apart as to an appropriate sentence. For my students, this might be a good drill to also test the workings of the Setencing Guidelines. The Madoff case is white collar rather than tax, but both are financial crimes where the base offense level is driven by the loss numbers with parallel adjustments to the base offense for similar activity and characteristics.

Madoff Attorney's Letter (from the White Collar Crime Prof Blog) here. For a related NY Law Journal article, click here.

USAO SDNY Memorandum (from the NY Law Journal site) here.

Addition on 6/29/2009: Peter Henning, law professor at Wayne State, has guest summary in the WSJ Law Blog here of the sentencing arguments.

UPDATE ON 6/29/09:

Madoff Got 150 Years. I am sure that readers have already gotten bottom line and much of the details from other sources. I do like this particular comment from Jonathan Turley's blog here:

Sentences of this length often make me think of the judge who sentences a middle aged man to 30 years only to have the defendant say “Judge, I am already 50, I can’t do that amount of time.” The judge looked down kindly upon the man and said, “That’s okay, just do as much as you can.” Bye, bye Bernie.