Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Pinzon-Virula

August 27, 2009

UNITED STATES OF AMERICA
v.
MARIA OPHELIA PINZON-VIRULA SOCIAL SECURITY NO. 9 4 5 8 MARIA OFELIA PINZON; MARIA OFELIA PINZON-VIRULA; MARIA VIRULA; MARIA OFELIA VIRULA (LAST 4 DIGITS)



JUDGMENT AND PROBATION/COMMITMENT ORDER MONTH DAY YEAR In the presence of the attorney for the government, the defendant appeared in person on this date. 08 24 2009

x WITH COUNSEL Brianna J. Fuller, DFPD

(Name of Counsel)

x GUILTY, and the court being satisfied that there is a factual basis for the plea. NOLO

CONTENDERE NOT

GUILTY

There being a finding/verdict of x GUILTY, defendant has been convicted as charged of the offense(s) of: Aiding and Assisting in the Preparation and Presentation of a False Income Tax Return in violation of 26 USC § 7206(2) as to Count One of the Information.

The Court asked whether there was any reason why judgment should not be pronounced. Because no sufficient cause to the contrary was shown, or appeared to the Court, the Court adjudged the defendant guilty as charged and convicted and ordered that: Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant is hereby committed to the custody of the Bureau of Prisons to be imprisoned for a term of:

Upon release from imprisonment, the defendant shall be placed on supervised release for a term of one year under the following terms and conditions:

The defendant shall comply with the rules and regulations of the U. S. Probation Office and General Order 318;

During the period of community supervision the defendant shall pay the special assessment and restitution in accordance with this judgment's orders pertaining to such payment;

The defendant shall not be employed in any position that requires licensing and/or certification by any local, state or federal agency without prior approval of the Probation Officer;

The defendant shall apply monies in excess of $500 received from income tax refunds to the outstanding court-ordered financial obligation. In addition, the defendant shall apply all monies received from lottery winnings, inheritance, judgments and any anticipated or unexpected financial gains to the outstanding court-ordered financial obligation;

Should the defendant sell her tax preparation business, Public Assistant Income Tax, after sentencing and prior to the time that she completes her term of supervised release, she shall apply the net proceeds of the sale to the outstanding court-ordered financial obligation; and The defendant shall cooperate in the collection of a DNA sample from the defendant.

The drug testing condition mandated by statute is suspended based on the Court's determination that the defendant poses a low risk of future substance abuse.

It is ordered that the defendant shall pay restitution in the total amount of $223,709 pursuant to 18 U.S.C. §

The amount of restitution ordered shall be paid as follows:

Amount

IRS Special Procedures $223,709 A partial payment of $8,740 shall be paid within 30 days of sentencing. Restitution shall be due during the period of imprisonment, at the rate of not less than $25 per quarter, and pursuant to the Bureau of Prisons' Inmate Financial Responsibility Program. If any amount of the restitution remains unpaid after release from custody, nominal monthly payments of at least $1,040 shall be made during the period of supervised release. These payments shall begin 30 days after the commencement of supervision. Nominal restitution payments are ordered as the court finds that the defendant's economic circumstances do not allow for either immediate or future payment of the amount ordered.

Pursuant to 18 U.S.C. § 3612(f)(3)(A), interest on the restitution ordered is waived because the defendant does not have the ability to pay interest. Payments may be subject to penalties for default and delinquency pursuant

The defendant shall comply with General Order No. 01-05.

All fines are waived as it is found that such sanction would place an undue burden on the defendant's

It is further ordered that the defendant surrender herself to the institution designated by the Bureau of Prisons on September 21, 2009 not later than 12:00 noon. In the absence of such designation, the defendant shall report on or before the same date and time, to the United States Marshal located at Roybal Federal Building, 255 East Temple Street, Los Angeles, California 90012.

Bond shall be exonerated upon self-surrender.

It is ordered that the defendant shall pay to the United States a special assessment of $100 , which is due To the extent defendant retained any rights to appeal, defendant ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.