I have posted previously on the unclaimed deduction / credit issue and the recent Guidelines resolution of the issue. The 2013 Guidelines provision on this issue is here §2T1.1., Commentary par. 3, here, which provides:
3. Unclaimed Credits, Deductions, and Exemptions.—In determining the tax loss, the court should account for the standard deduction and personal and dependent exemptions to which the defendant was entitled. In addition, the court should account for any unclaimed credit, deduction, or exemption that is needed to ensure a reasonable estimate of the tax loss, but only to the extent that (A) the credit, deduction, or exemption was related to the tax offense and could have been claimed at the time the tax offense was committed; (B) the credit, deduction, or exemption is reasonably and practicably ascertainable; and (C) the defendant presents information to support the credit, deduction, or exemption sufficiently in advance of sentencing to provide an adequate opportunity to evaluate whether it has sufficient indicia of reliability to support its probable accuracy (see §6A1.3 (Resolution of Disputed Factors) (Policy Statement)) [enhanced version available to lexis.com subscribers].
View Jack Townsend's opinion in its entirety on the Federal Tax Crimes blog site.
For additional insight, explore Tax Crimes, authored by Jack Townsend and available at the LexisNexis® Store
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