U.S.A. v. Patel, Crim. No. 22-00301, (E.D. Pa). The defendant was a grocery store owner who failed to report on his income taxes all of the income which was documented in the Point of Sale (POS) system, resulting in significant tax loss. Ms. Lefeber was able to work with a forensic accountant to reduce the amount of tax loss that he was charged with. In addition, the defendant’s extraordinary commitment to his community and charitable deeds and generosity of spirit were highlighted. The Court considered all of these positive factors in granting a downward variance to a sentence of PROBATION.