TaxNotes quoted 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 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.
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.”
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