Opinion
CRIMINAL ACTION 20-211
10-24-2023
UNITED STATES OF AMERICA v. ANTHONY LUCIDONIO, SR., et al.
ORDER
Gerald Austin McHugh United States District Judge
This 24th day of October, 2023, the Court hereby Finds as follows:
1) The Probation Office correctly calculated a base offense level of 20, based on payroll tax loss of $486,142.70 and income tax loss of $834,900.61, together totaling $1,321,043.31.
2) The Probation Office correctly applied a 2-point enhancement under U.S.S.G. Section 2T1.9(b)(2) for acting with intent to encourage employees' violation of tax laws.
3) The Probation Office correctly applied a 2-point enhancement under U.S.S.G. Section 3B1.1(c) for Anthony Lucidonio, Sr. for his leadership role.
4) Defendant Nicholas Lucidonio is not entitled to a downward adjustment under U.S.S.G. Section 3B1.2 for playing a minor role.
5) The Probation Office correctly applied a 2-point downward adjustment for acceptance of responsibility under U.S.S.G. Section 3E1.1(a), and further correctly applied an additional 1-point reduction for assisting authorities in a timely manner under U.S.S.G. Section 3E1.1(b).
6) The Probation Office correctly calculated restitution at $1,321,043.31 to include both payroll and income tax losses.