UNITED STATESDISTRICT COURT

SOUTHERN DISTRICT OF FLORIDA

CA SEN O.22-60194-CR-SM 1TH

UNITED STATES OFAM ERICA

ETHAN TRAINOR,

Defendant.

PLEA A GREEM ENT

TheUnitedStatesAtlorlzey'sOfficefortheSouthez'nDistrictofFloridaCGtlaisOffice''land

ETI-IAN TRAINOR(Erefendanf')enterintothefollowingagreement:

The Defendant agrees to plead guilty to the lnform ation,which charges the

Defendantwith Attemptto EvadeorDefeatTax,in violation ofTitle26,United StatesCode,

Section7201.

In exchange for the Defendant'sguilty plea,this Office agreesn0tto file alay

additionalchargesagainsttheDefendantarisingoutofhisconductoutlinedintheInfbrm ation and

FactualProffer,unlesstheDefendantwithdrawshisdecisiontopleadguilî orviolatesthetenns

oftlzispleaagreem ent.

TheDefendanttmderstandsthathehastherighttohavetheevidenceandcharges

againsthim presentedtoaFederalgrandjuryforadetermination ofwhetheror.notthereij

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

Understandingthatright,andafterfullandcompleteconsultationwithhiscotmsel,theDefendant

agreesto waivein open courthisrighttoprosecution by indictmentand agreesthatthisOffice

m ayproceedbyw ay ofan inform ation filedpursuanttoRule7 oftheFederalRulesofCrim inal

Procedure.

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 1 of 9
The Defendantis aware thatthe sentence willbe im posed by the Courtafler

considering the advisory FederalSentencing Guidelinesand Policy Statements(hereinafter

çGsentencingGuidelines''). TheDefendantacknowledgesandtmderstandsthattheCourtwil

computeanadvisorysentenceundertheSentencingGuidelinesandthattheapplicableguidelines

willbedetenninedbytheCotzrtrelyinginpartontheresultsofapre-sentenceinvestigationbythe

Court'sprobationoffice,whichinvestigationwillcornm enceaftertheguiltypleahasbeenentered.

TheDefendantisalso awarethat,lmdercertain circumstances,the Cotu'tmay departfrom the

advisory sentencing guidelinerangethatithascom puted,andm ay raiseorlowerthatadvisory

sentenceundertheSentencingGuidelines. TheDefendantisfurtherawareandtm derstandsthat

theCourtisrequiredto considertheadvisory guidelinerange determ ined tm derthe Sentencing

Guidelines,butisnotbotmdtoimposeasentencewithinthatadvisoryrange;theCout'tisperm itted

totailortheultim atesentenceinlightofotherstatutoryconcenzs,andsuchsentencem aybeeither

moresevereorlessseverethantheSentencingGuidelines'advisoryrange. Knowingthesefacts,

the Defendanttmderstands and acknowledgesthatthe Cotu'thasthe authority to im pose any

sentencewithin anduptothestatm orymaximum authorizedby 1aw fortheoffensesidentifiedin

paragraph 1andthattheDéfendantm aynotwithdraw thepleasolely asaresultofthesentence

imposed.

/

The Defendantalso tmderstands and acknowledges that,asto the Inform ation,

wlzichchargestheDefendantwithAttempttoEvadeozDefeatTax,inviolationofTitle26,Ulzited

StatesCode,Section7201,theCourtmay imposeastattztorym axim um term ofim prisonm entof

uptofive(5)years,andatenuofsupervisedreleaseofuptothree(3)years. Inadditiontoaterm

ofimprisonmentatldsupervisedrelease,theCourtmayimposeafmeofuptothegreaterof(a)

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 2 of 9
$250,000or('b)twicethegrosspeclniatylossincurredbythevictim inthiscase. TheCourtmay

furtherorderrestitm ion.

6. The Defendantftzrther lm derstands ald acknowledgesthat,in addition to any

sentenceimposedtmderparagraph5ofthisagreement,aspecialassessmentintheamountof$100

willbeimposed ontheDefendant. TheDefendantagreesthatany specialassessmentimposed

shallbepaid atthetimeofsentencing. IftheDefendmltisfinanciallyunabletopaythespecial

assessm ent,theDefendantagfeestopresentevideùcetothisOfficeandtheCourtatthetim eof

sentencingastothereasonsfortheDefendant'sfailuretopay.

ThisOfficereservestherightto inform theCourtand theprobation office ofall

factspertinenttothesentencingprocess,lcludingallrelevantinform ationconcerningtheoffenses

com mitted,whethercharged ornot,aswellasconcem ing the Defendantand theD efendant's

backgrotmd. Subjectonlytotheexpresstennsofanyagreed-uponsentencingrecommendations

containedinthisagreem ent,thisOfficefurtherresezvestherighttom akeanyrecomm endationas

tothequalityandquantity ofptmishm ent.

8. ThisOfficeagreesthatitwillrecomm end atsentencing thatthe Courtreduceby

twolevelsthesentencingguidelinelevelapplicabletotheDefendant'soffense,ptlrsuanttoSection

3E1.1(a)oftheSentencingGuidelines,basedupontheDefendant'srecognitionandaffirmative

andtim ely acceptanceofpersonalresponsibility. lnaddition,duetotheDefendant'scooperation

withlaw enforcement,iftheDefendant'soffenselevelisdeterminedtobe16orgreater,tlzisOffice

wiltileamotionrequestinganadditionaloneleveldecreaseptlrsuanttoSection3E1.1(b)ofthe

Sentencing Guidelines,statingthattheDefendanthasassisted authoritiesintheinvestigation or

prosecutionoftheDefendant'sownmisconductbytim elynotifyingauthoritiesoftheDefendant's

intention toenterapleaofguilty,therebypermittingthegovernmenttoavoidpreparing fortrial

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 3 of 9
arldpermittingthegovenlm entandtheCourttoallocatetheirresourcesefficiently. ThisOffice,

however,willnotberequizedtomaketheserecommendationsiftheDefendant;(1)failsorrefuses

to m akea full,acctlrate,and com plete disclosureto theprobation office ofthe circum stances

surrounding therelevantoffenseconduct;(2)isfotmd to havemisrepresented factsto the

governmentpriorto enteringintothispleaagreement;or(3)commitsanymisconductafter

enteringintothispleaagreement,includingbutnotlim itedtocom mittilagastateorfederaloffense,

violating any term of release, or m aking false statements or misrepresentations to any

governm entalentityorofficial.

Nothing in thisagreem entprecludesthe Defendantfrom arguing,atthe tim e of

sentencing,foravarianceordeparturefrom theadvisorysentencingguidelinerange,asdeterm ined

bytheCout't.

ThisOfficeaclcnowledgesthattheDefendanthasrenderedsubstantialassistancein

theinvestigation orprosecution ofotherpersonswhohavecomm itted offenses.Pursuantto Title

18,UlzitedStatesCode,Section3553(e),and/orSection5K1.1oftheSentencingGuidelines,this

Officeagreestom oveatthetim eofsentencingfora25% reductionâom the1ow endoftheofthe

advisory range calculated lm derthe Sentencing Guidelines. The Defendantunderstandsand

acknowledgesthattheCourtisundernoobligationtogranttllisOftk e'sm otionforareductionor

adownwarddeparture.

TheDefendantisawarethathecanraisean affirm ativedefensethatheshouldhave

been charged within thestatm e oflimitationsforthisoffense.Acknowledgingthis,in exchange

forthelm dertakingsm adebytheUnitedStatesinthispleaagreem ent,andhavingfullydiscussed

thematterwithhisattom ey,thedefendantherebyw aiveshisrighttoraisetheaffinnativedefense

ofaviolationofthestatm eoflim itations.

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 4 of 9
ThisOfficeandDefendantagreethat,althoughnotbinding ontheprobationoffice

ortheCourt,they willjointly recommend thattheCourtmalce

conclusionsastothesentencetobeimposed:

the following fndings and

a. ApplicableGuidelinesandLossAmotmt: Sections2T1.1(a)(1)and2T4.1of

the Sentencing Guidelinesapply to the Defendant's conduct. The relevant

am ount of actual,probable or intended loss tmder Section of the

SentencingGuidelinesresultingfrom theoffensescommittedbytheDefendant

is$239,981. The sentencing guidelinelevelapplicabletotheDefendant's

offenseaftertheadjustmentforacceptanceofresponsibilityasoutlinedabove

inpazagraph8islevel13.

TheDefendantisawarethatthesentencehasnotyetbeendeterminedbytheCourt.

TheDefendantalso isawarethatany estim ateoftheprobablesentencing rangeorsentencethat

the Defendantm ay receive,whether thatestimate com es from the Defendant's attom ey,this

Office,ortheprobationoffice,isaprediction,notaprom ise,andisnotbindingonthisOffice,the

probationoffice,ortheCout't. TheDefendantunderstandsfurtherthatany recom mendation that

thisOfficem akestotheCoutiastosentencing,whetherplzrsuanttothisagreementorotherwise,

isnotbindingontheCourt,andtheCom4maydisregardtherecomm endationinitsentirety. The

Defendantunderstandsandacknowledges,aspreviouslyaclcnowledgedinparagraph4above,that

the Defendantmay notwithdraw hisplea based upon the Colzrt's decision notto accept a

sentencing recomm endation m ade by the Defendant,this Office,or a recom m endation m ade

jointlybytheDefendantandthisOffice.

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 5 of 9
14. ThisOfficeand theDefendantagreethat,although notbinding on theprobation

ofliceortheCourt,theywiljointlyrecommendthattheCourtmakethefolowingfindingsand

conclusionswithrespecttorestim tion:

a. Restitm ion:TheaDefendantagreesto pay restitm ion tothe Intem alRevenue

Service(GIRS'')inatotalnnnotmtof$100.

In theeventtheCourtissuesafinalrestitution order,theDefendantunderstands

andagreesto'thefollowing:

a. The totalam ountofrestitution asdetermined by the Courtresults9om the

Defendant'sgaudulentconduct.

b. Restitm ionasdeterminedbytheCoul'tisdueandpayableim m ediatelyafterthe

judgmentisenteredandissubjecttoimmediateenforcement,in111,bythe

United States. lfthe Coul'timposes a schedule ofpaym ents,theD efendant

agreesthatthe schedule ofpaym entsisa schedule ofthem inim um payment

due,mldthatthepaymentscheduledoesnotprollibitorlim itthem ethodsby

whichtheUnitedStatesmayimmediatelyenforcethejudgmentin11.

TheDefendantisentitledtoreceivecreditforrestitution paidpursuantto any

restitutionordertheCourtm aym akeagainstthoseassessedciviltaxliabilities

dueand owing forthe sam eperiodsforwhich restittztion wasordered. The

DefendantunderstandsandagreesthatanyrestitutionordertheCourtm aym ake

doesnotresolve thqDefendant's civiltax liabilities,thatthe IRS m ay seek

additionaltaxes,interest and penalties from the Defendant relating to the

conductcoveredbytherestitm ionorderandforconductrelatingtoanothertim e

period,andthatsatisfaction ofthe restitution debtdoesnotsettle,satisfy,or

6

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 6 of 9
comprom isetheDefendant'sobligationtopayanyrem ainingciviltaxliability.

The Defendantauthorizesrelease ofinform ation to theIRS forpurposesof

maldngtheciviltaxandrestitution-basedassessm ents.

d. TheDefendantunderstandsthatheisnotentitledtocreditwiththeIRSforany

paymentmadeptlrsuanttoanyrestimtionorderthattheCountm ay m alceuntil

thepaym entisreceivedbytheIRS.

e. Iffullpaymentcannotbemadeimm ediately,theDefendantagreestom akea

completeandaccuratefinancialdisclosuretotheIRS on form sprescribedby

theIRS(including,butnotlimitedto,1RSForm 433-A andFol'm 433-8,as

appropriate),and to discloseto the lRS any and al1additionalfinancial

irttbl-mation and financialstatem entsprovided to the probation office. The

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

probation office.

f. TheDefendantagreesto sendrestitm ion paym entstotheIRS atthefollowing

address:

IRS-RACS

Attn:M ailStop6261,Restitution

333W .PershingAve.

KansasCity,M O 64108

g. W ith the paym ent to the IRS,the

infolcnation:

Defendant willprovide the following

1. TheDefendant'snam eand SocialSeclzritynumber;

2. TheDistrictCotu'tandthedocketnum berassignedtothiscase;

3. Taxyearts)orperiodts)forwlichrestitmionhasbeenordered;and

4. A statem entthatthepaym entisbeingsubmitledpuzsuanttotheDistrict

Com-t'srestitution order.

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 7 of 9
h. TheDefendantagreestosendtotheClerk oftheDistrictCourtandtotheU .S.

Attorney'sOfficeFinancialLitigationUnitnoticeofthepaym entsentdirectly

totheIRS,atthefollowingaddresses:

W ilkieD.Ferguson,Jr.

U.S.Courthouse

400N orthM iamiAvenue

Room 8N 09

M iami,FL 33128

U.S.Attorney'sOffice

Attn:FinancialLitigationUnit

99N .E.4thStreet

M iami,FL 33132.

A failttretosendthepaym enttothespecificIRSaddresssetforthinparagraph

15(9,orafailtlretoincludea1oftheinformationlistedaboveinparagraph

15(g),mayresultinadelayintheapplicationofthepaymentorresultinthe

IRS applying thepaym entin thebestinterestof'theUnited States,including

applicationtotaxesorperiodsotherthatlthoseorderedbytheCourt.

ThedefendantisawarethatTitle 18,United StatesCode,Section 3742 and Title

28,UnitedStatesCode,Section 1291affordthedefendanttherighttoappealthesentenceimposed

inthiscase. Aclcnowledgingthis,inexchangefortheundertalcingsmadebytheUnited Statesin

thispleaagreem ent,thedefendantherebywaivesa11rightsconferredby Sections3742and 1291

toappealany sentenceimposed,includinganyrestittztionorder,ortoappealthem annerinwllich

thesentencewasimposed,tmlessthesentenceexceedsthem aximum permittedby stattzteoristhe

resultofanupwarddepartureand/oranupwazd variancefrom theadvisory guidelinerangethat

the Coul'testablishes at sentencing. The defendantfurther tm derstands thatnothing in this

agreem entshallaffectthegovernment'srightand/ordutytoappealassetforthinTitle18,United

StatesCode,Section3742(b)andTitle28,UnitedStatesCode,Section1291. However,ifthe

8

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 8 of 9
United Statesappealsthedefendant'ssentencepursuantto Sections3742(1$ and 1291,the

defendantshallbereleasedfrom theabovewaiverofappellaterights. Bysigningtllisagreem ent,

thedefendantacknowledgesthatthedefendanthasdiscussedtheappealw aiversetfot'th inthis

agreem entwiththedefendant'sattorney.

This is the entire agreem ent and understanding between this Office and the

Defendant. Therearenootheragreem ents,prom ises,representations,orunderstandings.

DJAN ANTON IO GONZALEZ

UNITED STATES ATTORNEY

Date: G % v wr- By: '

ONIQUE BOTERO

/SSISTANTUNIT STATESATTORNEY

:

'

.,.

By:

D V HOW

C SEL FOR DEFENDANT

By:

ET TM INOR

DEFENDAN T

Date: 'Z w-zDate: 2-1 -2,-2-

9

Case 0:22-cr-60194-RS Document 9 Entered on FLSD Docket 09/23/2022 Page 9 of 9