Professor Frank Bowman proposed the following consolidated theft/fraud guideline to the U.S. Sentencing Commission in October 1997. The proposal is explained in detail in a forthcoming law review article, Coping With Loss”: A Re-Examination of Federal Economic Crime Sentencing Under the Guidelines, 51 Vanderbilt L. Rev. -- (April 1998).
Frank O. Bowman III, Appendix to Guest Editor's Observations: A Proposal for a Consolidated Theft/Fraud Guideline, 10 Fed. Sent. R. 173 (1997)