UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF INDIANA 

UNITED STATES OF AMERICA 

Plaintiff, 

 vs. 

MICHAEL SMITH 

Defendant. 

CASE NUMBER: 3:14CR75-001 

USM Number: 13764-027 

WILLIAM P STANLEY 

MICHAEL TUSZYNSKI 

DEFENDANT’S ATTORNEY 

JUDGMENT IN A CRIMINAL CASE 

THE DEFENDANT pleaded guilty to counts 4 and 11 of the Indictment on 12/11/2014.

ACCORDINGLY, the court has adjudicated that the defendant is guilty of the following offenses: 

Title, Section & Nature of Offense Date Offense Ended 

Count 

Number(s) 

31:5324(a)(3) AND 5324(d) STRUCTURING 

TRANSACTIONS TO EVADE REPORTING 

REQUIREMENTS AND TITLE 31 CFR PART 

103 WITH FORFEITURE AND PENALTIES 

March 29, 2013 11 

26:7201 INCOME TAX EVASION May 12, 2012 4 

The defendant is sentenced as provided in pages 2 through 8 of this judgment. The sentence is 

imposed pursuant to the Sentencing Reform Act of 1984. 

Counts 1-3 and 5-10 of the Indictment are dismissed on the motion of the United States. 

 

Final order of forfeiture filed on 4/23/2015. 

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Defendant: MICHAEL SMITH Page 2 of 8 

Case Number: 3:14CR75-001 

2 

IT IS ORDERED that the defendant must notify the United States Attorney for this district within 

30 days of any change of name, residence, or mailing address until all fines, restitution, costs 

and special assessments imposed by this judgment are fully paid. If ordered to pay restitution, 

the defendant must notify the court and United States Attorney of any material change in 

economic circumstances. 

April 23, 2015 

Date of Imposition of Judgment 

/s/ Jon E. DeGuilio 

Signature of Judge 

Jon E. DeGuilio, United States District Judge 

Name and Title of Judge 

April 23, 2015 

Date 

 

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Defendant: MICHAEL SMITH Page 3 of 8 

Case Number: 3:14CR75-001 

3 

IMPRISONMENT

The defendant is hereby committed to the custody of the United States Bureau of Prisons to be 

imprisoned for a term of 27 months.

The Court makes the following recommendations to the Bureau of Prisons: 

The Court recommends that the Bureau of Prisons designate as the place of the 

defendant's confinement, consistent with the defendant's security classification as determined 

by the Bureau of Prisons, the minimum security satellite prison camp at Morgantown, West 

Virginia or in the alternative, the low security facility at Milan, Michigan. 

The defendant shall surrender for service of sentence at the institution designated by the 

Bureau of Prisons before 9:00 A.M. on June 8, 2015.

RETURN 

I have executed this judgment as follows: 

Defendant delivered ____________________ to ______________ at ______________, 

with a certified copy of this judgment. 

 _____________________________ 

 UNITED STATES MARSHAL 

By: _____________________________ 

DEPUTY UNITED STATES MARSHAL 

 

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Defendant: MICHAEL SMITH Page 4 of 8 

Case Number: 3:14CR75-001 

4 

SUPERVISED RELEASE 

Upon release from imprisonment, the defendant shall be on supervised release for a term of 1 

year subject to the following conditions: 

STANDARD CONDITIONS OF SUPERVISION 

1. The defendant shall not commit another federal, state or local crime. 

2. The defendant shall not unlawfully possess a controlled substance. 

3. The mandatory drug testing condition is suspended, based on the Court’s determination 

that the defendant poses a low risk of future substance abuse. 

4. The defendant shall cooperate with the probation officer with respect to the collection of 

DNA. 

5. The defendant shall report to the probation officer in the manner and as frequently as the 

court or the probation officer directs, and shall notify the probation officer within 48 hours 

of any change in residence, employer, position, or location of employment and within 72 

hours of being arrested or questioned by a police officer. 

6. The defendant shall not travel outside the district without the permission of the probation 

officer, who shall grant such permission unless the travel would significantly hinder the 

defendant’s rehabilitation. 

7. The defendant shall not answer untruthfully any inquiry by the probation office pertaining 

to his supervision and the conditions of his supervision, and shall follow the instruction of 

the probation officer pertaining to his supervision and the conditions of his supervision. 

8. The defendant shall permit a probation officer to meet the defendant at any time at home 

or elsewhere between the hours of 8:00am and 8:00pm and shall permit confiscation of 

any contraband the probation officer observes in plain view. 

9. The defendant shall not possess a firearm, ammunition, destructive device, or any other 

dangerous weapon. 

10. The defendant shall not enter into any agreement to act as an informer or special agent 

of a law enforcement agency without the court’s permission. 

11. Defendant shall not incur new credit charges or open additional lines of credit or other 

financial accounts without the prior approval of the probation officer. 

12. Defendant shall provide the probation officer any and all requested financial information, 

including copies of state and federal tax returns. 

13. Defendant shall not transfer, give away, sell or otherwise convey any asset valued at 

more than $500.00 without the prior approval of the probation officer. 

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Case Number: 3:14CR75-001 

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14. Within 72 hours of placement on supervision after release from the custody of the 

Bureau of Prisons, defendant shall report in person to the nearest supervision unit of the 

United States Probation Office for this district between the hours of 8:00am and 4:30pm. 

15. If the defendant is financially able, he shall make restitution payments according to the 

schedule set forth in the Judgment. 

Within 72 hours of defendant’s release from prison, the probation officer is to meet with and 

remind the defendant of the conditions of his supervision and also to consider whether to 

recommend to the Court any modifications of or additions to those conditions in light of any 

changes in the defendant’s circumstances since the sentencing hearing. Consistent with United 

States v. Siegel (7th Cir. May 29, 2014), the Court also directs the Probation Office to notify the 

Court within 30 days of defendant’s placement on supervision so that it may consider any 

appropriate modifications to the defendant’s supervised release and schedule a hearing on that 

topic, if necessary.

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Defendant: MICHAEL SMITH Page 6 of 8 

Case Number: 3:14CR75-001 

6 

CRIMINAL MONETARY PENALTIES 

The defendant shall pay the following total criminal monetary penalties in accordance with the 

schedule of payments set forth in this judgment. 

Total Assessment Total Fine Total Restitution 

$200.00 NONE $429,795.00 

The defendant shall make the special assessment payment payable to Clerk, U.S. District 

Court, 102 Robert A. Grant Courthouse, 204 South Main Street, South Bend, IN 46601. The 

special assessment payment shall be due immediately. 

The defendant may also make payments for his financial obligations imposed herein from any 

wages he may earn in prison in accordance with the Bureau of Prisons Financial Responsibility 

Program, although participation in that program is voluntary. The defendant should note that 

failure to participate in the Financial Responsibility Program while incarcerated may result in the 

denial of certain privileges to which he might otherwise be entitled while imprisoned, and that 

the Bureau of Prisons has the discretion to make such a determination. Any portion of the 

defendant’s financial obligations not paid in full at the time of the defendant’s release from 

imprisonment shall become a condition of supervision. 

FINE 

No fine imposed. 

RESTITUTION 

Restitution in the amount of $429,795.00 is hereby imposed and shall be due immediately. 

The defendant shall make restitution payments (including community restitution, if applicable) 

payable to Clerk, U.S. District Court, 102 Robert A. Grant Courthouse, 204 South Main Street, 

South Bend, IN 46601, for the following payees in the amounts listed below. 

If the defendant makes a partial payment, each payee shall receive an approximately 

proportional payment, unless specified otherwise in the priority order or percentage payment 

column below. However, pursuant to 18 U.S.C. § 3664(i), all nonfederal victims must be paid in 

full prior to the United States receiving payment. 

Name of Payee Total Amount of Loss 

Amount of Restitution 

Ordered 

Priority Order or 

Percentage of 

Payment 

Internal Revenue 

Service 

429,795.00 429,795.00

Totals $429,795.00 $429,795.00

**Findings for the total amount of losses are required under Chapters 109A, 110, 110A, and 

113A of Title 18, United States Code, for offenses committed on or after September 13, 1994 

but before April 23, 1996. 

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Defendant: MICHAEL SMITH Page 7 of 8 

Case Number: 3:14CR75-001 

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FORFEITURE 

The defendant shall forfeit the defendant's interest in the following property to the United States: 

a) $656,019.20 in U.S. Currency seized on May 17, 2013 and; 

b) One silver bar seized on May 17, 2013.

SCHEDULE OF PAYMENTS 

Having assessed the defendant's ability to pay, payment of the total criminal monetary penalties 

is due as follows: 

A) Lump sum payment of $429,795.00 due immediately, balance due, in accordance with B 

below; 

B) Payment in equal monthly installments of no less than $300.00 to commence 60 days after 

release from imprisonment to a term of supervision; 

Unless the court has expressly ordered otherwise, if this judgment imposes imprisonment, 

payment of criminal monetary penalties is due during imprisonment. All criminal monetary 

penalties, except those payments made through the Federal Bureau of Prisons' Inmate 

Financial Responsibility Program, are made to the clerk of the court. 

The defendant may also make payments for his or her financial obligations imposed herein from 

any wages he or she may earn in prison in accordance with the Bureau of Prisons Financial 

Responsibility Program, although participation in that program is voluntary. The defendant 

should note that failure to participate in the Financial Responsibility Program while incarcerated 

may result in the denial of certain privileges to which he or she might otherwise be entitled while 

imprisoned, and that the Bureau of Prisons has the discretion to make such a determination. 

Any portion of the defendant's financial obligations not paid in full at the time of the defendant's 

release from imprisonment shall become a condition of supervision. 

The defendant shall receive credit for all payments previously made toward any criminal 

monetary penalties imposed. 

Payments shall be applied in the following order: (1) assessment, (2) restitution principal, (3) 

restitution interest, (4) fine principal, (5) fine interest, (6) community restitution, (7) penalties, 

and (8) costs, including cost of prosecution and court costs. 

 

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Defendant: MICHAEL SMITH Page 8 of 8 

Case Number: 3:14CR75-001 

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Name: MICHAEL SMITH 

Docket No.:3:14CR75-001 

ACKNOWLEDGMENT OF SUPERVISION CONDITIONS 

 Upon a finding of a violation of probation or supervised release, I understand that the 

Court may (1) revoke supervision, (2) extend the term of supervision, and/or (3) modify the 

conditions of supervision. 

 I have reviewed the Judgment and Commitment Order in my case and the supervision 

conditions therein. These conditions have been read to me. I fully understand the conditions 

and have been provided a copy of them. 

 (Signed) 

 ____________________________________ __________________ 

 Defendant Date 

 ____________________________________ __________________ 

 U.S. Probation Officer/Designated Witness Date 

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