NAR-13-2009 FRJ 09:10 AN FAX NO, p, 12/27 

IN THE UNITED STATES DISTRICT COURT 

FOR THE SOUTH£RN DISTRICT OF OHIO 

WESTERN DIVISION ., -,, , , 

'. , UNITED STATES OF AMERICA, .,. ,; I 

Plaintiff 

v. CR-1·97·64 

JAMES L. WRIGHT, 

Defendant 

CORRECTED JUOOMEN'I' AND COMMITMENT ORDER
 

WITH SENTENCING MEMORANDUM
 

The defendant appeared with counsel, Patrick J. Hanley, Esq., 

before thia Court for sentencing on July 30, 1999. A clerical 

error appearing in the Order filed at the conclusion of the 

sentencing hearing is hereby corrected to reflect the sentence 

imposed during the sentencing hearing on that date. 

The defendant has entered a plea of GUILTY to Count One of the 

Indictment. Accordingly, the defendant is adjudged GUILTY of: 

COUNT ONE, ATTBMPTING TO EVADS INCOME TAXSs in violation of Title 

26, Section 7201 of the United States Code, a Class D Felony. 

~ursuant to Title 18 U.S.C, § 3553, the Court makes the 

following findings of relevant facts significant to the imposition 

of sentence. 

Defendant is guilty of violating Title 26 U.S.C. § 7201 which 

subjects defendant to a sentence of imprisonment of five years, a 

fine of $250,000.00, a $50,00 special assessment, and supervised 

release; however, United States Sentencing Guidelines §§ 2T1.1 and 

2T4.1 control the determination of the sentence in this case. 

The offense concluded on February 9, 1993. The defendant 

entered a plea of guilty on september 17, 1998. The provisions of 

the Antiterrorism and Effective Death penalty Act of 1996 do not 

apply because the commission of the offense occurred prior to April 

24, 1996. 

The Addendum to the presentence report discloses that no 

unresolved objections remain for ruling by this Court, however, the 

defendant disputes the tax loss and the United States urges a 

maximum sentence. 

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The Court adopts the findings of fact in the presentence 

report as amended on the record. The Court finds that the 

reasonable tax loss for the purposes of sentencing, is more than 

$13,500.00 and less than $23,500.00, specifically finding that a 

base offense level of 11 is appropriate based upon the tax table 

contained in U.S.S.G. 214.1 and the corresponding tax loss and that 

the defendant qualifies for a reduction of 2 points for acceptance of responsibility. 

The proper application of the guidelines establishes 9 as the 

total offense level, I as the criminal history category, and 4 to 

10 month~ as the sentencing range. 

The plea agreement does not prOVide for any sentence. 

The Court recogni~es that it has the authority to depart 

upward or downward from the guideline range established in this 

order and to sentence the defendant to any sentence under the 

statutory maximum. 

pursuant to § 591.1, a sentence of probation is authorized 

because the minimum of the sentencing level is 4 months. 

Pursuant to § 5D1.2, a term of supervised release of two to 

three years is applicable. 

Pursuant to § SC1. 1, the minimum term of the range may be 

satisfied by 1) a sentence of imprisonment; or 2) a sentence of 

imprisonment that includes a. term of superVised release with a 

condition that substitutes community confinement or home detention 

provided that at least one month is satisfied by imprisonment; or 

3) a sentence of proba.tion that includes a condition or combination 

of oonditions that substitute intermittent confinement, community 

confinement, or home detention for imprisonment. 

Pursuant to § 5El.2, the greater minimum fine in this case is 

$1,000.00 and the greatest maximum fine is $10,000,00. Pursuant to 

§ SE1.2(i), an additional fine amount of $1,826.99/month to pay the 

costs to the Government of any imprisonment, $1,326.78/month for 

offenders in halfway houses, and $:253.:29/month to pay the costs to 

the Government of supervised release would be appropriate. The 

daily cost of electronic monitoring is $4.55. Pursuant to § 

5El.2(f), the Court finds that the defendant is not able to pay 

even the minimum of the fine required and pay restitution. 

Accordingly, the fine is waived and restitution shall be ordered. 

Pursuant to § SE1.3. a special assessment of $50.00 shall be 

ordered. 

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Based upon the record in this case, including the information 

contained in the Presentence Report, the Court accepts the Rule 

ll(e) (1) (A) charge agreement, specifically finding that the 

agreement adequately reflects the seriousness of the actual offense 

behavior and that accepting the plea agreement will not undermine 

the statutory purposes of sentencing. 

In accordance with 18 U.S.C. § 3553(c) (1), the Court is not 

required to state a reason for imposing a sentence at a particular 

point within the range because the range in this case does not 

exceed 24 months. 

The defendant is sentenced as provided in pages 1 through 6 of this 

JUdgment pursuant to the Sentencing Reform Act of 1984 as follows: 

The defendant is hereby PLACED ON PROBATION for a term of FIVE (5) 

YEARS under the following conditions: 

(1) the defendant shall not commit another 

Federal, state or local crime; 

(2) the defendant is prohibited from 

possessing a firearm or other dangerous 

weapon; 

(3) the defendant shall participate in the 

Home Confinement program for a period of 120 

days. During this time, the defendant will 

remain at his place of residence except for 

employment and other activities approved in 

advance by his Probation Officer. The 

defendant wi 11 be subj ect to the standard 

conditions of Home Confinement adopted by ~he

Southern District of Ohio, which may include 

the requirement to wear an alec~ronic

monitoring device and to follow electronic 

monitoring procedures specified by the 

Probation Officer. Further, the defendant 

shall be required to pay for the daily cost of 

electronic monitoring services. A percentage 

of this payment may be waived based on the 

Probation Officer's evaluation of the 

defendant's financial condition; 

(4) the defendant shall cooperate with the IRS 

in the payment of any and all delinquent taxes 

and ;tn the determination of his civil tax 

liability and payment thereof; 

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(5) the defendant shall refrain from the ~nlawful use of controlled substances and 

submit to one drug teet within lS days of 

being placed on Frobation, and at least two 

other periodic drug tests thereafter as 

determined by the Frobation Officer; 

(6) the defendant ehall verify his transfer 

of one firearm in his residence to individuals 

outside of his residence; and 

(7) the defendant shall make installment 

payments on any 

restitution owed at 

unpaid 

the 

balance 

direction 

of 

of 

the 

the 

Probation Officer. 

THE DEFENDANT IS FURTHER ORDERED TO ABIDE ElY THE FOLLOWING STANDAlm 

CONDITIONS OF PROBATION/SUFBRVISBD RBLEASB FOR THE SOUTHERN 

DISTRICT OF OHIO; 

(1) the defendant shall not leave the jUdicial district 

without permission of the court or probation officer; 

(2) the defendant shall report to the probation Officer as 

directed by the court or probation officer and shall submit a 

truthful and complete written report within the first five 

days of each month; 

(3) the defendant shall answer tr~thfully all inqUiries by the 

probation officer and follow the instructions of the probation 

officer; 

(4) the defendant shall support his or her dependents and 

meet other family responsibilities; 

(5) the defendant shall work regularly at a lawful occupation 

unless excused by the probation officer for schooling, 

training, or other acceptable reasons; 

(6) the defendant shall notify the probation officer within 

seventy-two hours of any change in residence or employment; 

(7) the defendant shall refrain from the excessive use of 

alcohol and shall not purchase, possess, use, distribute or 

administer any narcotic or other controlled substance, or any 

paraphernalia related to such substances, except as prescribed 

by a physician; 

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(8) the defendant shall not frequent places where controlled 

sublitances are 

administered; illegally sold, used, distributed or 

(9) the defendant shall not associate with any person 

convicted of a felony unless granted permission to do so 

by the probation officer; 

(10) the defendant shall permit a probation officer to 

visit him/her at any time at home or elsewhere and shall 

permit confiscation of any contraband observed in plain 

view by the probation officer; 

(11) the defendant shall notify the probation officer 

within seventy-two hours of being arrested or questioned 

by a law enforCement officer; 

(12) the defendant shall not enter into any agreement to 

act as an informer or a special agent 

enforcement agency without the permission of 

of a law 

the court; 

(13) the defendant shall notify third parties of risks 

that may be occasioned by the defendant's criminal record 

or personal history or characteristics, and shall permit 

the probation officer to make such notifications and to 

confirm the defendant's compliance with such notification 

requirement. 

It is ordered that the defendant shall pay RESTITUTION IN TBE 

AMOUNT OF TAXES DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE 

OWING AND A SPBCIAL ASSIilSSHBNT of $50.00. Both shall be due 

immediately. 

Both parties are notified by this Court that each of you have 

a right to appeal this sentence and if you are unable to pay the 

cost of an appeal, you have the right to apply to this Court for 

leave to proceed in forma pauperis. If you are indigent and cannot 

retain a lawyer, you may apply and one will be appointed to 

represent you on your appeal. 

You are further advised that, in accordance with the 

provisions of Rule 4(b) of the Rules of Appellate Procedure, you 

must file your notice of appeal with the Clerk of the United States 

District Court within 10 days of the filing of judgment which will 

be filed an July 30, 1999. Ten days from the filing of judgm&nt 

will be August 9, 1999. 

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The Court does hereby advise you that if you so request, the 

Clerk of this Court will prepare and file forthwith a notice of 

appeal on your behalf. It is further ordered that the defendant 

shall notify the United States Attorney for the Southern District 

of Ohio within 30 days of any change in residence or mailing 

address until all fines, restitution, costa and special assessments 

imposed by this jUdgment are fully 

Judge

paid. 

IT IS SO ORDERED. 

Un 

Certified as a true copy on 

this date 

By: 

Deputy Clerk 

Rli:TURN 

have executed this Judgment as follows: 

Defendant 

delivered on __ to _ 

at with a 

certified coPy of this Judgment, 

United States Marshal 

By.__~_~~-------- Deputy Marshal 

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