Sentencing - Plea deals
Where a plea agreement recites that the deft believed that the workers could be paid as independent contractors, Govt may attempt at sentencing to establish a further obstruction sentencing bump based on the categorization of the workers as independent contractors.
Obstruction bump established by a preponderance.
http://media.ca8.uscourts.gov/opndir/16/01/151416P.pdf
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.