A provisional, unsubstantiated psychological diagnosis that requires further medical follow-up to clarify does not form an adequate basis for applying the Tsiaras/Verdins principles to mitigate sentence. Even where an enduring personality disorder is established, it may only minimally mitigate moral culpability for sustained, carefully planned offending involving detailed deceptions over a prolonged period. General deterrence remains the pre-eminent sentencing consideration for systematic revenue fraud.
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