Recently, I witnessed a Level 17 meet his doom. I have attended many sentencing hearings. For context, the federal justice system uses a unique numbering system called the Federal Sentencing Guidelines to determine the punishment due in relation to the extent of the crime. This system was implemented to bring fairness to individuals facing confinement. It starts with a base number, you add or subtract numbers based on conduct, and just like that, you have the sentence. Most client’s initial words are “I am sorry.” They are not sorry for what they did necessarily, but sorry for getting caught certainly. However, as time goes on, grief, financial demise, and stress bring most of them to their breaking point. In this case, the defendant’s words were different.

When it comes to the business of sentencing, it can be much like golf. The ultimate objective is to reach the lowest score, which equates to the lowest possible level of sentencing. As I sat there in my best suit, I knew I was ultimately there for moral support for the attorney. I anticipated the arguments that day would follow the same flow as many I had seen before. Yes, he was a good man at his core, he had health issues and a business full of strife. Yet, the entire feeling of this sentencing hearing was anything other than what I had experienced in past cases.

The case had been one of many in the court system that suffered delays due to the pandemic, but like all cases, it was time for this one to end. Did he commit the crime he was accused of? Yes, and he admitted so. What exactly was his crime? Simply put, he failed to pay his proper amount of taxes due, which came to a total that was just shy of $1,500,000.

My norm in cases like this is that I am called to testify. That was not the case in this scenario. When it comes to financial crimes, more often than not, a forensic accountant is involved in order to unearth how vast the financial mismanagement and theft are. In tax cases, they call it uncovering the “tax loss”. After all, who is better than a forensic accountant to discover and calculate the amount of the tax loss? However, on a rare occasion, I am asked to attend the proceedings merely for moral support and to pat the attorney on the back. My role is to congratulate them on their well-thought-out argument, and their eloquence of delivery, which may reduce the sentence from 36 months to 34 and so on.

I have seen all the playbooks. I have witnessed a wide range of reactions to sentences that are handed down. Rarely do I feel for the client, while almost always I feel sorry for the judge. Judges tend to hear the same old story when it comes to these white-collar crime cases, day after day, year over year, until they retire. At the end of the day, they do their best to administer justice.

While this white-collar crime case was very much the same as I am sure the judge had heard far too many times in his career, what was different was the marked eloquence of the judge. At one point, I thought I was listening to Kevin Costner narrate Dancing with Wolves. The judge was clear and concise with his words, “Billy, you are a great man. You came to this country with $500 in your pocket. Over 40 years, you became a citizen, amassed $50 million dollars, gave extensively to charity, raised 4 outstanding children, and employed many. I have no doubt you will never do this again. Billy, why did you do it?” Billy looked up at the judge and said, “Sir, I don’t know.” The judge followed by saying, “Billy, many walk into this courtroom with far less. Having done much less. They will work their entire life paying for what they did and serve lengthy sentences. For me to grant you less than 15 months is not fair to those who have stood here before. I acknowledge you’re a good man, charitable, a loving husband, father and grandfather, a good boss, however, your sentence is Level 17, 15 months.”

As he stood there taking in his sentence, he could only look back at his family. Most people become aware of their reality and impending future doom once they have arrived at sentencing day so a sentence is not a surprise, it is expected. As he turned to them, he realized they were sobbing profusely. Were they crying because Dad was going to jail? Sure. However, I think they were crying because they were disappointed in Dad. For Billy, that was the true cost and his true punishment. He still has money and most certainly will survive in jail, but what I don’t know is whether or not he will ever be able to erase the disappointment he now knows he caused his children and his family. While he may be released from his sentence after 15 months, he will likely carry a life sentence of regret. At that moment, Billy realized greed won, and it was now ensuring he would pay the ultimate price.