To have a significant impact on sentencing, prosecutors must supply the judge with as much relevant information as soon as possible. Sentencing memoranda provide a means for emphasizing the seriousness of the offense and countering the defendant's claims of a good reputation, presenting additional information that could not be introduced during trial, emphasizing the unseen costs of the crime to the agency and the community, and countering pleas for leniency that depend on the defendant's first-time-offender status or the punishment inherent in the loss of reputation entailed by the conviction. By attempting to anticipate and defuse the defendant's claims, prosecutors can have an impact on sentencing and an enhanced opportunity to offer the defendant a chance to cooperate in further investigation of other officials who may have been involved in corrupt acts.