The panel reviews the latest sentencing statistics in criminal tax prosecutions and discusses best practices in connection with negotiating plea agreements, calculation of tax loss, impact of forfeiture, dealing with the Office of Probation and Pretrial Services, character letters, payment of restitution, sentencing memoranda, allocutions, witnesses, conditions of probation or supervised release, and designations.

Learning Objectives:
• Overview of latest criminal tax sentencing statistics/outcomes.
• Best practices in negotiating plea agreements.
• Sentencing concerns, including, tax loss calculations, forfeiture, restitution payment, character letters, allocutions, etc.