EASTERBROOK, Circuit Judge.
The Sentencing Guidelines use "tax loss" as the foundation for determining the appropriate sentence for tax evasion and other violations of the revenue laws. The Guidelines define "tax loss" as "28 percent of the amount by which the greater of gross income and taxable income was understated, plus 100 percent of the total amount of any false credits claimed against tax. If the taxpayer is a corporation, use 34 percent in lieu of 28 percent...
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