The opinion of the court was delivered by: U. S. District Judge Gary Allen Feess
Social Security No. 3 7 7 6 (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 05 2012
MICHAEL R. BELTER, APPOINTED
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: Count 1: Subscribe to a False Tax Return in violation of 26 U.S.C. §7206(1) as charged in Count 1 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, Percival Charles Smith, is hereby committed on Count 1 of the Information to PROBATION.
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 $102,384 pursuant to 18 U.S.C. § 3663.
Defendant shall pay restitution in the total amount of $102,384 to victim(s) 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 by the Probation Officer to the fiscal section of the Clerk's Office, shall remain confidential to protect the privacy interests of the victims
A partial payment of at least $2,500 shall be paid immediately. Restitution shall be due during the period of probation, at the rate of not less than $25 per quarter,. If any amount of the restitution remains unpaid, nominal monthly payments of at least 10% of defendants's gross monthly income, but not less than $100, whichever is greater, during the period of probation and shall begin 30 days after the commencement of probation. 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.
The defendant shall be held jointly and severally liable with co-participant Dianne Smith (Docket No. CR12-00298-GAF), for the amount of restitution ordered in this judgment. The victim's recovery is limited to the amount of the victim's loss and the defendant's liability for restitution ceases if and when the victim receives full restitution.
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 to 18 U.S.C. § 3612(g).
The defendant shall comply with General Order No. 01-05.
All fines are waived as it is found that the defendant does not have the ability to pay a fine in addition to restitution.
The defendant shall be placed on Probation for a term of three (3) years under the following terms and conditions:
1. The defendant shall participate for a period of 6 months in a home detention program which includes electronic monitoring, GPS, or voice recognition and shall observe all rules of such program, as directed by the Probation Officer; The defendant shall maintain a residential telephone line without devices and/or services that may interrupt operation of the monitoring equipment.
2. The defendant shall comply with the rules and regulations of the
U. S. Probation Office, General Order 05-02, and General Order 01-05, including the three special conditions delineated in General Order 01-05;
3. 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;
4. 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;
5. The defendant shall apply all monies received from income tax refunds, lottery winnings, inheritance, judgments and any anticipated or unexpected financial gains to the outstanding court-ordered financial obligation;
6. The defendant shall participate in mental health treatment, which may include evaluation and counseling, until discharged from the treatment by the treatment provider, with the approval of the Probation Officer;
7. As directed by the Probation Officer, the defendant shall pay all or part of the costs of mental health treatment during the period of community supervision, pursuant to 18 U.S.C. § 3672. The defendant shall provide payment ...