What is the test for determining the amount of federal income tax loss when the federal government is responsible for establishing the base offense level?
MultiRegion, United States of America
The following excerpt is from United States v. Huizar-Velazquez, D.C. No. 3:10-cr-03099-JAH-1, No. 11-50237 (9th Cir. 2013):
21. We note that "[t]he government bears the burden of establishing the base offense level, and hence, here, the amount of tax loss, by a preponderance of the evidence." United States v. Montano, 250 F.3d 709, 713 (9th Cir. 2001).
22. United States v. Najjor, 255 F.3d 979, 984 (9th Cir. 2001).
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