UNITED STATESDISTRICT COURT

SOUTHERN DISTRICT OF FLORIDA

CASE NO.20-cr-60096-R1G

UNITED STATESOF AM ERICA,

VS.

JAM IKOPACZ,

Defendant.

STIPULATED FACTUAL BASIS

TheUnitedStatesofAmericaandJamiKopacz(CdDefendanf')agreethathadthiscasegone

totrial,theGovernmentwouldhaveproventhefollowingfacts,amongothers,beyondareasonable

doubt:

1. DefendantJAM IKOPACZ wasaresidentofBrowardCounty,andworkedasapaidescort

forclientsthroughouttheUnitedStates.

2. DefendantJAM IKOPACZwasthemanagerandthesoleshareholderofJK Training,LLC,

a limited liability company incorporated inthe State ofFlorida by theDefendantin or

around2015. .IK Training,LLC'Sprincipalplaceofbusinesswas901NE 3rdStreet,Fort

Lauderdale,Florida.

3. JK Training,LLC wasthe business entity the Defendantused to receive payments in

connectionwiththeDefendant'sescortbusiness. Asidefrom theDefendant,JK Training,

LLC hadnoemployees. TheDefendantandJK Training,LLC receivedpaymentsdirectly

from clientsintheform ofcash,check,andwiretransfer. TheDefendantand.JK Training

LLC alsoreceivedpaymentsintheform ofelectronictransfersfrom aprivatebusinessfor

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whom theDefendantworkedasanindependentcontractorandescort.

4. The Defendantconducted,Gnanced,managed,supervised,directed,and operated JK

Training,LLC.

5. .IK Training,LLC electedtobetaxedasaSubchapterS corporation. Scorporationsare

corporationsthatelecttopasscorporateincome,losses,deductions,andcreditsthroughto

theirshareholdersforfederaltax purposes. ShareholdersofS corporationsreportthe

flow-through incom eandlossesontheirpersonaltaxreturnsandareassessedtax attheir

individualincometaxrates.

6. TheDefendantfiledfalseIRSForms1l20S- UnitedStatesIncomeTax Return foranS

Corporation- for.IK Training,LLC with theIRS,which were signed by theDefendant

underpenaltiesofperjury,knowingthatthereturnssubstantialyunderreportedgross

receiptsandtotalincomeforJK Training,LLC fortaxyears2015,2016,2017,and2018.

Specifically,theDefendantfailedtoreportlargeam ountsofcashandcheckpaymentshe

hadreceivedfrom clients.

7. ThefalseitemstheDefendantreported on the1RS Forms 1120S for.TK Training,LLC,

discussed intheaboveparagraph,flowed throughtotheDefendant's1RS Forms1040-

United StatesIndividuallncom eTaxReturn- fortaxyears2015,2016,2017,and2018.

Forthesetaxyears,theDefendantfiledwiththeIRS,false1RSForm s1040-UnitedStates

lndividualIncomeTaxReturn-knowingthatthereturnssubstantiallyunderreportedboth

theDefendant'stotalincome,andthetotalincomeof.TK Training,LLC onScheduleE.

8. W ith respectto thelnform ation,on oraboutM ay 6,2019,in the Southern Districtof

Florida,theDefendant,willfullymadeand subscribedan1RSForm 1040- UnitedStates

2

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IndividualIncomeTaxReturn- forcalendaryear2018,which wasverifiedby awritten

declarationthatitwasmadeunderthepenaltiesofperjuryandwhichtheDefendantdid

notbelieveto betrue and correctasto every materialmatter. Thatincometax return,

whichwasfiledwiththeIRS,reported onLine6thattheDefendant'stotalincomewas

$356,170,andreportedonScheduleE,Line32,thatthetotalincomeof.TK Training,LLC

was$284,969,whereastheDefendantthen andthereknew thattheDefendant'stotal

income and the totalincome ofJK Training,LLC were substantially greaterthan the

amountreportedonthereturn.

9. The actionsoftheDefendantrecounted abovewere inal1respectsvoluntary,knowing,

deliberate,andwillful,andwerenotcommittedbym istake,accident,and/orotherinnocent

reason.

ARIANA FAJARDO ORSHAN

UNITED STATESAU ORNEY

Date: 12/14/2020 By: /s/Grarezd '

GM CE ALBINSON

TRIAL ATTORNEY,TAX DIVISION

Date: 12/14/2020 By: /s/CJU'A' I7#J- 'Brtm ?nzz

CHRISTOPHER BROW NE

ASSISTANT UNITED STATESATTORNEY

Case 0:20-cr-60096-RKA Document 15 Entered on FLSD Docket 12/16/2020 Page 3 of 4
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M CHARD LUBW

ATTORNEY FOR DEFENDANT

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JAM I PACZ

DEFE 'ANT

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