Just a quick update:
The Materiality question is turning out to be an element of fact rather than law.
If you are an attorney you'll know what this means.
Essentially since 1929 it was looked at as a rule of law and one could go to decisions, find levels of items (in terms of amount) ruled material by judges in similar cases/situations and get a feel for what would be considered material, albeit still relative to the "size" of the case (income/expenses in question).
From Steven Toscher, July 1995
"In 1994, the Court of Appeals for the Ninth Circuit decided United States
v. Gaudin,/2 holding that the materiality requirement of Title 18, United States Code, Section 1001 ("Section 1001"), the general Federal perjury statute, was a question which must be submitted to the jury under the Fifth and Sixth Amendments to the Constitution. The Ninth Circuit's decision was contrary to the "black letter law" established in Sinclair v. U.S., 279 U.S. 263 (1929), that materiality was a question for the court and not a jury. The Ninth Circuit concluded that Sinclair could not be squared with the Supreme Court's later decisions."
"The Government petitioned for and was granted certiorari in the Gaudin case and in June of 1995, the Supreme Court unanimously affirmed the Ninth Circuit and ruled that the Fifth and Sixth Amendments to the Constitution required that the issue of materiality in Section 1001 prosecutions be submitted to a jury./4 Although there was a concurring opinion by Justice Rehnquist (joined in by Justices O'Connor and Breyer), the concurring opinion does not question the core of the Ninth Circuit's and the Supreme Court's reasoning - - that since materiality is an element of a crime which is in part factual, the Constitution requires that that element be submitted to the jury for a decision."
What does this mean? Essentially that the materiality is something that both in court cases and as a derivative, even in field work, is now MUCH more variable.
In the case of a court case, the question of materiality is put to a jury. in the case of non-jury cases and other hearings, the materiality as a derivative of the Gaudin Decision will be much ore situational, relative ..
... can't put a number on it.