He was referring to the sentencing of a Shrewsbury man and two former Worcester men who were convicted of conspiracy to defraud the government, scheming to conceal material facts and other charges. The scheme in which Muhamed Mubayyid, 42, of Shrewsbury; and Emadeddin Z. Muntasser, 43, of Braintree, and Samir Al-Monla, 50, of Brookline were convicted was for obtaining and keeping tax-exempt status for Care International, a Muslim charity in Boston.

They were convicted in January of failing to tell the government that Care International supported holy fighters and Islamic holy war through its newsletter and fundraising and that it was the outgrowth and successor of Al-Kifah Refugee Center. That New York City-based organization was tied in news accounts to the bombing of the World Trade Center in 1993.

Noting public and media attention to the Muslim charity case, the government made reference to the deterrent effect of the maximum sentence given to actor Wesley Snipes in April for his tax evasion.

Kathleen Sullivan, lawyer for Mr. Muntasser, said, "The government effort to inject completely irrelevant references to violent activities that have nothing to do with the defendants should gain no favor with the court."

She said, "We will argue to the court that these recommended sentences are outrageous in relation to the actual offense here, which has nothing to do with terrorism. It has to do with failing to file information on ambiguous tax forms."

But Mr. Chakravarty argued, "This is more than just an ordinary tax case." He referred to Al Capone, the notorious Chicago mobster, who was sentenced to 11 years in prison in 1931 on tax charges.

The prosecutor said the Muslim defendants intended to support violent jihadists by avoiding taxes for both Care International and its donors. He also referred to "fraudulently soliciting and expending money for violence in the name of religion" and spoke of "when a noble religious concept is perverted."

But Judge Saylor himself has previously objected to the Washington office of the Justice Department referring to "the use of charities as a means of promoting terrorism" in this case. The judge said no such evidence was produced during the trial.

The government has backed off its statement that it may seek sentences that exceed sentencing guidelines, but it urged Judge Saylor to at least sentence within the guidelines.

There is a dispute between the government, the probation department and the defendants over what the guidelines should be. In the case of Mr. Muntasser, for example, the government believes the sentence guideline should be 97 to 121 months in prison; Probation calculated 63 to 78 months; and the defense wants no more than 6 months.

But Judge Saylor is expected to announce in federal court in Boston today whether there will even be a sentence. He previously conducted two days of hearings on motions on whether he should acquit the defendants despite the jury verdict or order a new trial.

The defendants have argued for acquittal on a number of grounds, including that Mr. Muntasser acted alone - not with two unindicted co-conspirators, as the government argued - when he applied for tax-exempt status in 1993. They also argue that the defendants had no duty to report the newsletters that the government said promoted and glorified holy war.

Except for one charge that Judge Saylor dismissed against two of the defendants during the trial that began in November, he has mostly ruled against the defendants. But, even though he ruled against freeing them from jail on conditions after conviction, Judge Saylor said, "this case - which is both complex and relatively unique - presents a variety of substantial issues for possible appeal, and has a significantly greater-than-average chance of resulting in reversal."

The accusation: The men were convicted in January of failing to tell the government that Care International supported holy fighters and Islamic holy war through its newsletter and fundraising.

The claim: The prosecutor said that the Muslim defendants intended to support violent jihadists by avoiding taxes for both Care International and its donors.

ART: PHOTO

CUTLINE: Judge Saylor