{ "document_metadata": { "page_number": "2", "document_number": "605", "date": "03/18/13", "document_type": "Court Document", "has_handwriting": false, "has_stamps": false }, "full_text": "A-6075\nCase 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 2 of 41\nTABLE OF CONTENTS\nPreliminary Statement....................................................1\nI. Relevant Facts...........................................................3\nA. The Defendant's Educational Background and Work History...................3\nB. The Offense Conduct.......................................................3\n1. Parse' Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter..........3\n2. Parse's Personal Tax Evasion ...............................................5\n3. Parse's Participation in the Fraudulent Backdating of Transactions............5\nC. The Indictment, Trial, New Trial Rulings, and the PSR.......................8\nD. The Objections to the PSR....................................................9\nE. Restitution................................................................21\nII. Sentencing Guidelines Discussion.............................................22\nIII. 3553(a) Analysis............................................................24\n1. The Nature and Circumstances of the Offense................................24\n2. History and Characteristics of the Defendant................................25\n3. The Need To Afford Adequate Deterrence.....................................26\n4. The Need To Avoid Unwarranted Sentence Disparities...........................33\n5. The Appropriate Sentence....................................................36\nConclusion.....................................................................37\nDOJ-OGR-00010205", "text_blocks": [ { "type": "printed", "content": "A-6075", "position": "header" }, { "type": "printed", "content": "Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 2 of 41", "position": "header" }, { "type": "printed", "content": "TABLE OF CONTENTS", "position": "top" }, { "type": "printed", "content": "Preliminary Statement....................................................1\nI. Relevant Facts...........................................................3\nA. The Defendant's Educational Background and Work History...................3\nB. The Offense Conduct.......................................................3\n1. Parse' Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter..........3\n2. Parse's Personal Tax Evasion ...............................................5\n3. Parse's Participation in the Fraudulent Backdating of Transactions............5\nC. The Indictment, Trial, New Trial Rulings, and the PSR.......................8\nD. The Objections to the PSR....................................................9\nE. Restitution................................................................21\nII. Sentencing Guidelines Discussion.............................................22\nIII. 3553(a) Analysis............................................................24\n1. The Nature and Circumstances of the Offense................................24\n2. History and Characteristics of the Defendant................................25\n3. The Need To Afford Adequate Deterrence.....................................26\n4. The Need To Avoid Unwarranted Sentence Disparities...........................33\n5. The Appropriate Sentence....................................................36\nConclusion.....................................................................37", "position": "middle" }, { "type": "printed", "content": "DOJ-OGR-00010205", "position": "footer" } ], "entities": { "people": [ "Parse", "Kasperzak", "Calphalon" ], "organizations": [ "DOJ" ], "locations": [], "dates": [ "03/18/13" ], "reference_numbers": [ "1:09-cr-00581-WHP", "Document 605", "A-6075", "DOJ-OGR-00010205" ] }, "additional_notes": "The document appears to be a court filing related to a criminal case, specifically a table of contents for a larger document. The content suggests it is related to the sentencing phase of the trial." }