---
title: TaxNotes Quotes Caroline D. Ciraolo On Upcoming Changes To Sentencing Guidelines
description: TaxNotes quoted Caroline D. Ciraolo on the U.S. Sentencing Commission’s latest amendments to the U.S….
---

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# [TaxNotes Quotes Caroline D. Ciraolo On Upcoming Changes To Sentencing Guidelines](https://kostelanetz.com/news/taxnotes-quotes-caroline-d-ciraolo-on-upcoming-changes-to-sentencing-guidelines)

 Written by [Kostelanetz LLP](https://kostelanetz.com/news/author/kostelanetz-llp) | Aug 7, 2024

TaxNotes quoted [Caroline D. Ciraolo](https://kostelanetz.com/profile/caroline-d-ciraolo/) on the U.S. Sentencing Commission’s latest amendments to the U.S. Sentencing Guidelines, scheduled to take effect (absent congressional intervention) on November 1, 2024.

**From the article:**

“Although she said the acquitted conduct amendment from the commission has been “a long time coming,” [Caroline D. Ciraolo](https://kostelanetz.com/profile/caroline-d-ciraolo/) of Kostelanetz LLP added that “it would have been nice if the Supreme Court had issued a decision in this area.”

Ciraolo told *Tax Notes* that she hopes the amendment will be applied retroactively, like last year’s [“zero-point offender” amendment](https://www.taxnotes.com/lr/resolve//7gpqr).

Excluding acquitted conduct from sentencing calculations will help courts avoid inflating sentences and allow “not guilty” to mean not guilty, according to Ciraolo, a former head of the Justice Department Tax Division.”

[…]

*To read the full article, please click [here.](https://www.taxnotes.com/tax-notes-today-federal/criminal-violations/tax-defense-attorneys-praise-change-acquitted-conduct-sentencing/2024/07/18/7kh6z)*

[View full post](https://kostelanetz.com/news/taxnotes-quotes-caroline-d-ciraolo-on-upcoming-changes-to-sentencing-guidelines)

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