## Q25 key (Sentencing Memorandum)

1. The memorandum must candidly identify $180,000, 48 planned reimbursements, abuse of finance access, the coding instruction, and the six-month program shutdown affecting 70 children. Missed: minimization destroys credibility at sentencing.
2. It should distinguish $70,000 repaid before detection from $30,000 after the plea, state the $80,000 balance, and present repayment as acceptance rather than cancellation of harm. Missed: restitution is overstated or its strongest timing fact is lost.
3. Proper mitigation is no record, 27 years of work, verified continued employment, acceptance, substantial repayment, letters, and realistic future restitution. Do not assert gambling addiction, childhood abuse, victim forgiveness, or unsupported charity. Missed: invented sympathy creates a false filing.
4. Family care is relevant but not irreplaceable because the sister already assists and alternatives are not excluded. Diabetes informs placement but does not support a variance on the supplied medical record. Missed: ordinary hardship is presented as an extraordinary legal predicate.
5. A defensible concrete request is 12 months and one day, followed by supervised release and restitution of approximately $1,500 per month subject to court adjustment. Probation alone does not adequately address repeated abuse of trust and victim harm. Missed: the request is either unbounded leniency or no mitigation position.
6. The memorandum should explain that the below-guideline sentence still imposes custody, preserves employment and repayment capacity, and avoids more punishment than necessary for a first offender who has accepted responsibility. Missed: the court is given biography without a sentencing rationale.
7. Any memorandum within 650 words that reaches those destinations, uses only supplied facts, and treats the victim respectfully satisfies the drafting task. Missed: eloquence substitutes for candor, concrete sentence, or executable restitution.