U. S. v. WIRTH, U.S. Dist. LEXIS 134429 (Dist. Minn. 2012)
On May 11, 2012, Jeffrey John Wirth pled guilty to Conspiracy to Defraud the United States in violation of Title 18, United States Code, Section 371 as a result of a tax fraud that the Government charged involving approximately $2 million.
Mr. Wirth was sentenced on September 19, 2012. Pursuant to the Mandatory Victim's Restitution Act Title 18, United States Code, Section 3663A, the sentence includes restitution to the United States in the amount of $6,457,500.00.
Wirth objected to a restitution amount that was substantially greater than the tax loss charged by the Government.
The Court's determination of the restitution amount was based on extensive briefing, exhibits, and the testimony adduced at a hearing on September 14, 2012. During the day-long evidentiary hearing, the Court received evidence and heard testimony from two expert witnesses - the Government's expert witness, Internal Revenue Service Agent Nona Bosshart and Defendant's expert witness, Rodney Oakes, a former IRS Agent. At the sentencing, based on all files, matters of record, and proceedings, the Court, for the reasons stated in open court and on the record, ruled that the Government met its burden of proof by a preponderance of the evidence and determined an appropriate restitution amount.
Defendant’s objection was overruled.
Tax Fraud Report
The Latest Criminal Tax Decisions, Selected Civil Tax Opinions and Related Economic Crimes