OFFENSE LEVEL CALCULATIONS
2F1.1(a) BASE OFFENSE LEVEL 6
2F1.1(b)(1)(L) INCREASE ($800,000 - $1,499,999 LOSS) 11
2F1.1(b)(2) MULTIPLE VICTIM/MORE THAN MIN. PLANNING 2
3B1.1(a) ROLE IN THE OFFENSE[FN1] 4
FN1. [Name], as ringleader, organized and led the activities of all his codefendants. Additionally, he directed [discuss all applicable facts]. Counting [name], there were more than five people involved in the criminal enterprise, so this adjustment applies.
3C1.1 OBSTRUCTION[FN2] 2
FN2. [Discuss the applicable facts supporting this enhancement].
TOTAL OFFENSE LEVEL: 25
-3E1.1(a) REDUCTION FOR ACCEPTING RESPONSIBILITY -2
ADJUSTED OFFENSE LEVEL 23
[Discuss any known criminal convictions and calculate criminal history.]
APPLICABLE GUIDELINE RANGES
An adjusted offense level of 23 combined with a Criminal History Category of [x] results in a guideline range of [xx-xx] months imprisonment.
b. Supervised Release
The crimes to which the defendant pleaded guilty are [Example] Class E felonies. See 18 U.S.C. § 3559(a)(5). Accordingly, because [name]'s guideline sentence will be greater than one years' imprisonment, a term of supervised release of one year is appropriate. U.S.S.G. §§ 5D1.1(a), 5D1.2(b)(3).
The sentencing guidelines require calculation of a minimum and a maximum amount for a fine. For an offense level of 23, under U.S.S.G. § 5E1.2(c)(3), the fine guideline is $10,000 - $100,000. Additionally, under U.S.S.G. § 5E1.2(i), "the court shall impose an additional fine amount that is at least sufficient to pay the costs to the government of any imprisonment, probation, or supervised release ordered."
d. Special Assessment
Pursuant to 18 U.S.C. § 3013, the defendant must pay a special assessment of $50 for each count of conviction. Thus, [name] must pay special assessments in the amount of [$xxxx].
[Similar pages of analyses for each defendant in multiple defendant cases should be added.]