Mitigating role adjustment depends on relative culpability and not on essentialness of role
United States v. Yurek, ___F.3d___, 2019 WL 2181159 (No. 18-1134, 10th Cir. May 21, 2019).
Mitigating role adjustment looks to relative culpability in same scheme not whether the role played was essential. Don’t lie on your taxes or in bankruptcy court – that is sufficient to uphold convictions for bankruptcy fraud and tax evasion. Also, the court prefers to try co-defendants together so good luck getting it severed. And the appropriate Guideline for bankruptcy fraud is § 2B1.1.
Mitigating role adjustment looks to relative culpability in same scheme not whether the role played was essential. Don’t lie on your taxes or in bankruptcy court – that is sufficient to uphold convictions for bankruptcy fraud and tax evasion. Also, the court prefers to try co-defendants together so good luck getting it severed. And the appropriate Guideline for bankruptcy fraud is § 2B1.1.
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