The opinion of the court was delivered by: Stephen V. Wilson, U. S. District Judge
Social Security No. 6 1 1 5
(Last 4 digits)
JUDGMENT AND PROBATION/COMMITMENT ORDER
In the presence of the attorney for the government, the defendant appeared in person on this date. 11 28 11
Joseph Shemaria, retained
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 GUILTY, defendant has been convicted as charged of the offense(s) of: Aiding and Assisting in the Preparation of False Returns; Causing an Act to be Done in violation of 26 U.S.C. § 7206(2), 18 U.S.C. § 2(b) as charged in Count 14 of the Indictment 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
The defendant shall comply with the rules and regulations of the U. S. Probation Office and General Order 05-02;
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 engage, as whole or partial owner, employee or otherwise, in any business involving the preparation of both federal and state income tax returns, or other financial or accounting documents for any third parties. However, the defendant is allowed to prepare truthful income tax returns for himself and his legal spouse. Further, the defendant shall provide the Probation Officer with access to any and all business records, client lists and other records pertaining to the operation of any business owned, in whole or in part, by the defendant, as directed by the Probation Officer; and
The defendant shall cooperate in the collection of a DNA sample from the defendant.
It is ordered that the defendant shall pay to the United States a special assessment of $100, which is due immediately.
It is ordered that the defendant shall pay restitution in the total amount of $238,024 pursuant to 18 U.S.C. § 3663A to victims as set forth in a separate victim list prepared by the probation office which this court adopts and which reflects the Court's determination of the amount of restitution due to each victim. The victim list, which shall be forwarded to the fiscal section of the clerk's office, shall remain confidential to protect the privacy interests of the victims.
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 restitution remains unpaid after release from custody, nominal monthly installments of at least 10% of defendants's gross monthly income, but not less than $100, whichever is greater, during the period of supervised release and 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 Guideline Section 5E1.2(a), all fines are waived as the Court finds that the defendant has established that he is unable to pay and is not likely to become able to pay any fine.
It is further ordered that the defendant surrender himself to the institution designated by the Bureau of Prisons on or before 12 noon,
January 3, 2012. In the absence of such designation, the defendant shall report on or before the same date and time, to the United States
Roybal Federal Building 255 East Temple Street Los Angeles, California 90012
Bond is exonerated upon self-surrender.
Defendant is informed of his rights ...