Overview: Fred was a 54 year-old first-time offender who, over the course of four years, fraudulently underreported his income to the Internal Revenue Service. This behavior resulted in the IRS being defrauded of almost $300,000 over four years.

Offense(s): Fred pled guilty to one count of Making and Subscribing to a False Tax Return in violation of 26 U.S.C. § 7206(1).

Jurisdiction: United States District Court for the Northern District of Texas.

Probation Office Recommendation: According to the Probation Office's calculations of the Federal Sentencing Guidelines Fred's total offense level was 12, adjusted for his acceptance of responsibility under U.S.S.G. § 3E1.1(a). Fred's recommended guideline imprisonment range was 10 to 16 months. Because the minimum term of imprisonment exceeded six months, probation was prohibited.

NCIA's Recommendation: NCIA highlighted several issues in Fred's background for the Court to consider in determining whether, and to what extent, to grant a downward departure. Specifically, we noted Fred's substantial assistance to the government in an unrelated civil tax matter. We also pointed out the prospect of many of Fred's employees losing their livelihood over the certain collapse of Fred's business in the event of his incarceration. We argued that given the facts of the case and the aforementioned mitigating factors, the Court should consider a downward departure resulting in a final adjusted offense level of 6.

NCIA also recommended the following sentence in lieu of incarceration: first, that Fred be placed on probation for a term of three years; second, that he perform 500 hours of community service with a managed care facility for HIV-positive children; and finally, we arranged that he assist a speaker's bureau organized to deter business related tax evasion.

Outcome: Court adopted the NCIA plan.

• Bank Fraud
• Capital Case Assistance
• Drug Offenses
• Embezzlement
• Pre-Plea Intervention
• Sexual Offenses
• Tax Fraud
• Vehicular Manslaughter
• Violent Offenses