The opinion of the court was delivered by: Philip S. Gutierrez, U. S. District Judge
Social Security No. 8 5 4 0 (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. March 11 2013
GUILTY, and the court being satisfied that there is a factual basis for the plea.
NOLO X NOT CONTENDERE GUILTY
There being a finding/verdict of GUILTY, defendant has been convicted as charged of the offense(s) of:
Aiding and Assisting in Preparation of False Tax Returns, in violation of Title 26 U.S.C. § 7206(2) as charged in Counts 3 and 4 of the Second Superseding 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:
It is ordered that the defendant shall pay to the United States a special assessment of $200, which is due
All fines are waived as it is found that the defendant does not have the ability to pay a fine.
The Court recommends that the Bureau of Prisons conduct a mental health evaluation of the defendant and provide all necessary treatment.
Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant, Denise Browning, is hereby committed on Counts 3 and 4 of the Second Superseding Indictment to the custody of the Bureau of Prisons to be imprisoned for a term of 42 months. This term consists of 21 months on Count 3, and 21 months on Count 4, all such terms to run consecutively.
Upon release from imprisonment, the defendant shall be placed on supervised release for a term of 1 year. This term consists of 1 year on each of Counts 3 and 4, all such terms to run concurrently under the following terms and conditions:
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;
During the period of community supervision the defendant shall pay the special assessment and any other court-ordered financial obligations in accordance with this judgment's orders pertaining to such payment;
The defendant shall not engage, as whole or partial owner, employee, consultant, volunteer, or otherwise, in any business involving taxes, asset management, business consultation, or payroll management without the express approval of the Probation Officer prior to engagement in such employment. Further, the defendant shall provide the Probation Officer with access to any and all business records, client lists and other records pertaining to such operation of any business owned, in whole or in part, by the defendant, as directed by the Probation Officer;
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;
As directed by the Probation Officer, the defendant shall pay all or part of the costs of treating the defendant's mental health treatment to the aftercare contractor during the period of community supervision, pursuant to 18 U.S.C. § 3672. The defendant shall provide payment and proof of payment as directed by the Probation Officer;
The defendant shall cooperate in the collection of a DNA sample from the defendant;
During the time of supervised release, the defendant shall truthfully and timely file and pay taxes owed for the period of incarceration and the period of supervised release. The defendant shall show proof to the Probation Officer of compliance with this order; and
During the term of community supervision, the defendant shall pay to the Internal Revenue Service (IRS) $814,871, representing the loss amount caused to the IRS by the defendant's offenses of convictions (Counts 3 and 4). Said loss amount shall be paid in nominal monthly installment payments of not less than $150 during the term of supervised release until the loss amount is fully satisfied. The defendant shall provide proof of payment as directed by the Probation Officer and such payments shall be mailed to:
IRS - RACS, Mail Stop 6261, Restitution 333 W. Pershing Avenue Kansas City, MO 64108.
The drug testing condition mandated by statute is suspended based on the Court's determination that the defendant poses a ...