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United States v. Krell

December 30, 2009

UNITED STATES OF AMERICA
v.
STEVEN KRELL SOCIAL SECURITY NO. 0 0 2 0 (LAST 4 DIGITS)



The opinion of the court was delivered by: Percy Anderson U.S. District Judge

AMENDED

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. 11 02 09

X WITH COUNSEL Michael Proctor, Ret. and Andrew Esbenshade, Ret.

(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: Subscribing to a false tax income return in violation of Title 26 U.S.C. § 7206 (1), as charged in the Single-Count Information. The Court asked whether defendant had anything to say 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, Steven Krell, is hereby placed on probation on the single-count information for a term of three years 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;

The defendant shall refrain from any unlawful use of a controlled substance. The defendant shall submit to one drug test, which may include testing for alcohol, within 15 days of sentencing, and at least two periodic drug and/or alcohol tests thereafter, not to exceed eight tests per month, as directed by the Probation Officer;

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;

As directed by the probation officer, the defendant shall notify the California Tax Education Council (CTEC) of this conviction and his conviction in Los Angeles Superior Court, case number BA309243. The defendant shall comply the CTEC's Tax Preparer Code of Conduct;

If employed as a tax preparer, the defendant must: (a) sign all returns that he prepares; (b) maintain complete and accurate records for all returns he prepares, including the client records upon which each return is based; (c) provide the United States Attorneys Office, the Internal Revenue Service, and the United States Probation Office with access to all records of returns the defendant prepares without having to seek the Court's permission; (d) base his fees on his time spent preparing a tax return or on a per return basis, and not on the amount of deductions in each return or any other factor pertaining to defendant's client's tax liabilities, such as the amounts of any refunds that the clients may claim;

As directed by the probation officer, the defendant shall notify third parties of risks that may be occasioned by the defendant's criminal record or personal history or characteristics, and shall permit the probation officer to make such notifications and to confirm the defendant's compliance with such notification requirement;

The defendant shall not be employed in any capacity wherein he has custody, control or management of his employer's funds;

The defendant shall truthfully and timely file and pay taxes owed for the years of conviction, and shall truthfully and timely file and pay taxes during the period of community supervision. Further, the defendant shall show proof to the Probation Officer of compliance with this order;

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; and

The defendant shall cooperate in the collection of a DNA sample from the defendant.

The defendant shall participate for a period of eight (8) months in a home detention program which includes electronic monitoring and shall observe all rules of such program, as directed by the Probation Officer. The defendant shall pay the costs of electronic monitoring to the contract vendor, not to exceed the sum of $4.60, for each day of participation in the electronic monitoring, GPS, and/or voice recognition program. The defendant shall provide payment and proof of payment as directed by the Probation Office.

The defendant shall donate at least 30 hours a month of community service. The Probation Officer shall endeavor to find a program of community service that the defendant can participate in lieu of his home detention.

It is ordered that the defendant shall pay to the United States a special assessment of $100, which is due immediately.

All fines are waived as it is found that the defendant does not have the ability to pay a fine ...


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