UNITED STATESDISTRICT COURT

SOUTHERN DISTRICT OF FLORIDA

CaseNo.20-cr-60096-RK A

UNITEDSTATESOFAMERICA,

VS.

JAM IK OPACZ,

Defendant.

/

PLEA AGREEM ENT

TheUnitedStatesAttorney'sOfficefortheSouthernDistrictofFlorida(EçthisOftsce''land

JamiKopacz(hereinafterreferredtoastheSrefendanf')enterintothefollowingagreement:

The Defendantagrees to plead guilty to the Information,which charges the

Defendantwith filing a falsetax retulm,in violation ofTitle 26,United StatesCode,Section

7206(1).

2. lnexchangefortheDefendant'sguiltyplea,theGovernmentagreesnottot5leany

additionalchargesagainsttheDefendantarisingoutofhisconductoutlinedinthelnformationand

Facm alProffer,unlesstheDefendantwithdrawshisdecisiontopleadguiltyorviolatesthetenns

ofthispleaagreement.

TheDefendantunderstandsthathehastherighttohavetheevidenceandcharges

againsthim presentedtoaFederalgrandjuryforadeterminationofwhetherornotthereis

probable cause to believe that he comm itted the offenses with which he is charged.

Understandingthatright,andafterfullandcompleteconsultationwithhiscounsel,theDefendant

agreestowaivein open courthisrighttoprosecution by indictmentand agreesthatthisOffice

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mayproceed bywayofan informationfiledpursuanttoRule7oftheFederalRulesofCrim inal

Procedure.

4. The Defendant isaware thatthe sentence willbe imposed by the Coul'tafter

considering the advisory FederalSentencing Guidelines and Policy Statements (hereinafter

çdsentencing Guidelines''). TheDefendantacknowledgesand understandsthattheCourtwill

computeanadvisory sentenceundertheSentencingGuidelinesandthattheapplicableguidelines

willbedeterminedbytheCourtrelyinginpartontheresultsofapre-sentenceinvtstigationbythe

Court'sprobationoffice,whichinvestigationwillcomm enceaftertheguiltypleahasbeenentered.

TheDefendantisalso awarethat,undercertain circumstances,the Courtm ay departfrom the

advisory sentencing guidelinerangethatithascomputed,and may raiseorlowerthatadvisory

sentenceundertheSentencingGuidelines. TheDefendantisfurtherawareandunderstandsthat

theCourtisrequiredto considertheadvisory guidelinerangedetermined undertheSentencing

Guidelines,butisnotboundtoimposeasentencewithinthatadvisoryrange;theCourtispenuitted

totailortheultimatesentenceinlightofotherstatutoryconcerns,andsuchsentencemaybeeither

moresevereorlessseverethantheSentencingGuidelinesadvisoryrange. Knowingthesefacts,

the Defendantunderstandsand acknowledgesthatthe Courthasthe authority to impose any

sentencewithin anduptothestatutorymaxim um authorizedby 1aw fortheoffenseidentifiedin

paragraph 1andthattheDefendantmay notwithdraw thepleasolely asaresultofthesentence

imposed.

The Defendantalso understandsand acknowledgesthat,asto the lnformation,

which chargestheDefendantwith M aking and SubscribingaFalseTax Return,inviolation of

Title26,UnitedStatesCode,Section7206(1),theCourtmayimposeastatutorymaximum tenn

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ofimprisonmentofuptothree(3)years,andaterm ofsupervisedreleaseofuptoone(1)year.

Inadditionto aterm ofimprisonmentand supervised release,theCourtmay imposeafineofup

tothegreaterof(a)$250,000or(b)twicethegrosspecuniarylossincurredbythevictim inthis

case. TheCou!'tmayfurtherorderl'estitution.

The Defendantfurthertlnderstands and acknowledgesthat,in addition to any

sentence imposed underparagraph 5 ofthisagreement,a specialassessmentin the amountof

$100 willbeimposed on theDefendant. TheDefendantagreesthatany specialassessment

l

I imposedshallbepaidatthetim eofsentencing.

ThisOfficereservestherightto infonu the Courtandtheprobation officeofall

factspertinenttothesentencingprocess,includinga11relevantinformationconcerningtheoffenses

committed,whethercharged ornot,aswellasconcerningtheDefendantandtheDefendant's

background. Subjectonlytotheexpresstermsofanyagreed-uponsentencingrecommendations

containedinthisagreement,thisOfficefurtherreservestherighttomakeanyrecommendationas

tothequality andquantityofpunishment.

8. ThisOfficeagreesthatitwillrecommend atsentencingthattheCourtreduceby

twolevelsthesentencingguidelinelevelapplicabletotheDefendant'soffense,pursuanttoSection

3E1.l(a)oftheSentencingGuidelines,basedupontheDefendant'srecognitionandaffirmative

andtimely acceptanceofpersonalresponsibility. Ifatthe time ofsentencingtheDefendant's

offense levelisdeterm ined to be 16 orgreater,thisOffice willfile a motion requesting an

additionalone-leveldecreasepursuanttoSection3El.l(b)oftheSentencingGuidelines,stating

thattheDefendanthasassistedauthoritiesintheinvestigationorprosecutionoftheDefendant's

own misconduotby timely notifying authoritiesoftheDefendant'sintention to enterapleaof

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guilty,thereby permitling the governmentto avoid preparing for trial and pennitting the

governmentandtheCourttoallocatetheirresourcesefficiently. ThisOffice,however,willnot

berequiredtomakethisrecommendationandrequestiftheDefendant:(1)failsorrefusestomake

afull,accurateandcompletedisclosuretotheprobationoftsceofthecircum stancessurrounding

therelevantoffenseconduct;(2)isfoundtohavemisrepresentedfactstothegovernmentpriorto

entering intothispleaagreement;or(3)commitsanymisconductafterenteringintothisplea

agreement,includingbutnotlim itedto committingastateorfederaloffense,violatinganyterm

ofrelease,ormakingfalsestatementsormisrepresentationstoanygovernmentalentityorofficial.

9. ThisOfficeagreesto recommendtothe Courtasentence atthe1ow end ofthe

advisorysentencingrangecalculatedundertheSentencingGuidelines.

10. TheDefendantagreesthatheshallcooperatefullywiththisOfficeby:(a)providing

truthfuland complete information and testimony,and producing documents,recordsand other

evidence,whencaleduponbythisOffice,whetherininterviews,beforeagrandjury,oratany

trialorotherCoul'tproceeding;(b)appearingatsuchgrandjuryproceedings,hearings,trials,and

otherjudicialproceedings,andatmeetings,asmayberequiredbythisOftsce;and(c) ifrequested

by thisOffice,working inanundercoverroleunderthesupervisionof,andin compliancewith,

law enforcementoftscersandagents. Inaddition,theDefendantagreesthathewillnotprotect

anypersonorentitythroughfalseinformationoromission,thathewillnotfalsely implicateany

personorentity,andthathethathewillnotcommitanyfurthercrim es.

11. ThisOftscereservestherighttoevaluatethenatureandextentoftheDefendant's

cooperationand tomakethatcooperation,orlackthereotlknowntotheCourtatthetimeof

sentencing. lfinthesoleandunreviewablejudgmentofthisOfficetheDefendant'scooperation

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isofsuchquality andsignificancetotheinvestigationorprosecutionofothercriminalmatlersas

towarranttheCourt'sdownwarddeparturefrom theadvisory sentencingrangecalculatedunder

theSentencingGuidelinesand/orany applicablem inim um mandatorysentence,thisOfficemay

makeamotionpriortosentenoingpursuanttoSection 5K1.loftheSentencingGuidelinesand/or

Titlel8,UnitedStatesCode,Section3553($,orsubsequenttosentencingpursuanttoRule35of

theFederalRulesofCriminalProcedure,informing theCourtthattheDefendanthasprovided

substantial assistance and recommending thatthe Defendant's sentence be reduced. The

Defendantunderstandsandagrees,however,thatnothinginthisagreementrequiresthisOfficeto

f5leany such motion,and thatthisOffice'sassessmentofthe quality and significanceofthe

Defendant'scooperationshallbebindingasitrelatestotheappropriatenessofthisOffke'sfiling

ornon-filingofamotiontoreducesentence.

TheDefendantunderstandsandacknowledgesthattheCourtisundernoobligation

tograntamotionforreductionofsentepcefiledbythisOffce. lnaddition,theDefendantfurther

understandsand acknowledgesthatthe Courtisunderno obligation ofany typeto reducethe

Defendant'ssentencebecauseoftheDefendant'scooperation.

13. Nothing in thisagreementprecludestheDefendantfrom arguing,atthetim eof

sentencing,foravarianceordeparturefrom theadvisorysentencingguidelinerange,asdetermined

bytheCourt.

14. ThisOfficeand theDefendantagreethat,althoughnotbinding on theprobation

officeortheCourt,theywilljointlyrecommendthattheCourtmakethefollowingtsndingsand

conclusionsastothesentencetobeimposed'.

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ApplicableGuidelinesandLossAmount: Sections2T1.1(a)(1)and214.1of

the Sentencing Guidelinesapply to theDefendant'sconduct. The relevant

amount of actual,probable or intended loss under Section 214.1 of the

SentencingGuidelinesresultingfrom theoffensescomm itledbytheDefendant

is$278,325.

15. ThisOfficeandtheDefendanthavenotreachedanagreementwithrespecttoany

SentencingGuidelinesprovisionnotspecificallyreferencedinthispleaagreement.

16. TheDefendantisawarethatthesentencehasnotyetbeendeterminedbytheCourt.

TheDefendantalso isawarethatanyestimateoftheprobablesentencingrangeorsentencethat

the Defendantmay receive,whetherthatestimate com esfrom the Defendant'sattorney,this

Office,ortheprobationoftsce,isaprediction,notaprom ise,andisnotbindingonthisOffice,the

probationofficeortheCourt. TheDefendantunderstandsfurtherthatanyrecommendationthat

thisOfficem akestotheCourtasto sentencing,whetherpursuanttothisagreem entorothemvise,

isnotbindingontheCourtandtheCourtmaydisregardtherecommendationinitsentirety. The

Defendantunderstandsandacltnowledges,aspreviouslyacknowledgedinparagraph4above,that

the Defendantmay notwithdraw his plea based upon the Court's decision notto accepta

sentencing recomm endation made by the Defendant,this Office,ora recommendation made

jointlybytheDefendantandthisOffice.

l7. ThisOfficeandtheDefendantagreethat,although notbinding on theprobation

oficeortheCourt,theywiljointlyrecommendthattheCoul'tmakethefolowingGndingsand

conclusionswithrespecttorestitution'.

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a. Restitution: TheDefendantagreestopayrestitutiontotheInternalRevenue

Service(('1RS'')inatotalamountof$278,325. Thetotalamountofrestitution

consistsofthefollow ing:

TaxYear Am ounttobeCreditedtoTax

2015 $27,208

2016 $34,920

2017 $101,875

2018 $114,322

Total $278,325

18. IntheeventtheCourtissuesafinalrestitution order,theDefendantunderstands

andagreestothefollowing:

a. Thefinalrestitutionfigureasdeterm inedbytheCourtdoesnotincludeinterest

under26U.S.C.j6601. TheDefendantagreestopayTitle26interestonthe

restitutionamount. Interestrunsfrom thelastdateprescribedforpaymentof

therelevanttaxliabilityuntiltheIRSreceivespaymentinfull.

The totalamountofrestitution asdetermined by theCourtresultsfrom the

Defendant'sfraudulqntconduct.

c. Restitutionasdeterm inedbytheCoul-tisdueandpayableimm ediatelyaûerthe

judgmentisenteredandissubjecttoimmediateenforcement,inful,bythe

United States. Ifthe Courtimposesascheduleofpayments,theDefendant

agreesthatthescheduleofpaym entsisascheduleoftheminimum payment

due,andthatthepaylnentscheduledoesnotprohibitorlim itthemethodsby

whichtheUnitedStatesmayimmediatelyenforcethejudgmentinful.

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The1RSwillusetheamountofrestitutionasdetenninedbytheCourtasthe

basisforacivilassessmentunder26U.S.C.j6201(a)(4). TheDefendantdoes

nothavetherighttochallengetheamountofthisrestitution-basedassessm ent.

See26U.S.C.j620l(a)(4)(C).Neitherthtexistenceofamstitutionpayment

schedulenortheDefendant'stimelypaym entofrestitution according tothat

schedulewillprecludetheIRSfrom ilnmediatelycollectingthefullamountof

therestitution-basedassessment. lnterestontherestitution-basedassessment

wilaccrueunder26U.S.C.j6601from thelastdateprescribedforpayment

ofthetaxliabilitythatisthesubjectoftherestitution-basedassessmenttothe

datethatthelRSreceivesfullpayment.

e. TheDefendantisentitledtoreceivecreditforrestitution paidpursuanttoany

restitutionordertheCourtmaym akeagainstthoseassessedciviltax liabilities

dueand owingforthesameperiodsforwhich restitution wasordered. The

DefendanttlnderstandsandagreesthatanyrestitutionordertheCourtmaymake

doesnotresolve the Defendant'sciviltax liabilities,thatthe1RS may seek

additionaltaxes,interestand penalties from the Defendantrelating to the

conductcoveredbytherestittltionorderandforconductrelatingtoanothertime

period,and thatsatisfaction oftherestitution debtdoesnotsettle,satisfy,or

compromisetheDefendant'sobligationtopayanyrem ainingciviltaxliability.

The Defendantauthorizesrelease ofinformation to the IRS forpurposesof

makingtheciviltaxandrestitution-basedassessments.

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f. TheDefendantunderstandsthatheisnotentitledtocreditwiththe1RSforany

paymentmadepurstlanttoanyrestitutionorderthattheCountmaymakeuntil

thepaymentisreceivedbytheIRS.

g. lffullpaymentcannotbem adeimm ediately,theDefendantagreestomakea

completeand accuratefinancialdisclostlretothe1RS on fonnsprescribed by

the1RS(including,butnotlimitedto,lRSForm 433-A andForm 433-8,as

appropriate),and to discloseto theIRS any and a1ladditionalfinancial

information and financialstatementsprovided to the probation office. The

Defendant also agrees to provide the above-described information to the

probationoffice.

h. TheDefendantagreestosendrestitutionpaymentstotheIRSatthefollowing

address:

1RS-RACS

Attn:M ailStop 6261,Restitution

333W .PershingAve.

KansasCity,M O 64108

W ith each paymentto the IRS,the Defendantwillprovide the following

information:

l. TheDefendant'snameandSocialSecuritynum ber;

2. TheDistrictCourtandthedocketnumberassignedtothiscase;

3. Taxyearts)orperiodts)forwhichrestitutionhasbeenordered;and

4. A statementthatthepaym entisbeingsubm ittedpursuanttotheDistrict

Court'srestitutionorder.

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TheDefendantagreestosendtotheClerkoftheDistrictCourtandtotheU.S.

Attolmey'sOfficeFinancialLitigationUnitnoticeofpaylnentssentdirectlyto

theIRS,atthefollowingaddresses:

W ilkieD.Ferguson,Jr.

U.S.Courthouse

400NorthM iam iAvenue

Room 8N09

M iami,FL 33128

U.S.Attolmey'sOffice

Attn:FinancialLitigatiol'lUnit

99N .E.4thStreet

M iami,FL 33132

k. A failureto send paymentstothespecitsc1RS addresssetforth inparagraph

11(h),orafailuretoincludealloftheinfolnnationlistedaboveinparagraph

l1(i),mayresultinadelayintheapplicationofthepaymentorresultinthelRS

applying the payment in the best interestof the United States,including

applicationtotaxesorperiodsotherthanthoseorderedbytheCourt.

l9. TheDefendantisawarethatTitle18,UnitedStatesCode,Section 3742andTitle

28,UnitedStatesCode,Section1291affordtheDefendanttherighttoappealthesentenceimposed

inthiscase. Acknowledgingthis,inexchangefortheundertakingsmadebytheUnitedStatesin

thispleaagreement,theDefendantherebywaivesallrightsconferredby Sections3742and 1291

toappealanysentenceimposed,includinganyrestitutionorder,ortoappealthemannerinwhich

thesentencewasimposed,unlessthesentenceexceedsthemaximum permittedbystatuteoristhe

resultofanupwarddepartureand/oranupwardvariancefrom theadvisory guidelinerangethat

theCoul'testablishesatsentencing.

based on arguments that (a) the

TheDefendantfurtherexpressly waiveshisrightto appeal

statute to which the Defendant is pleading guilty are

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unconstitutionaland(b)theDefendant'sadmitledconductdoesnotfallwithinthescopeofthe

statutes. The Defendantfurther understandsthatnothing in this agreementshallaffectthe

governm ent'srightand/orduty to appealassetforth in Title 18,United StatesCode,Section

i 37421)andTitle28,UnitedStatesCode,Section1291.However,iftheUnitedStatesappeals i

theDefendant'ssentencepursuanttoSections3742(19and1291,theDefendantshalbereleased

from the above waiver of appellate rights. By signing this agreem ent, the Defendant

aclcnowledgesthattheDefendanthasdiscussedtheappealwaiversetforthinthisagreem entwith

theDefendant'sattorney.

20. ThisistheentireagreementandunderstandingbetweenthisOfficeandtheDefendant.

Therearenootheragreem ents,promises,representations,orunderstandings.

ARIANA FAJARDO ORSHAN

UNITED STATESATTORNEY

/s/Nra'cezd '

GRACE ALBINSON

TRIAL ATTORNEY,TAX DIVISION

Date: 12/14/2020 By'.

Date: 12/14/2020 By: /s/Clueb'mephe,f''Isrtlu?ptcz

CHRISTOPHER BROW NE

ASSISTANT UNITED STATESATTORNEY

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oate:kQ.-y%-'z.()

Date: J. ga

By:

ks'JlN x. ).. .

z - - -- ?

RICHARD LUBIN

AW ORNEY FORDEFENDANT

By: /

JAM I OPACZ

DEFE DANT

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