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Wayne Mackeson, Esq. 

621 SW Morrison Street, Suite 1300 

Portland, OR 97205 

Re: United States v. Robert Eric Heller, 

Pre-Indictment Plea Offer 

Dear Mr. Mackeson: 

U.S. Department of Justice 

Billy J. Williams · 

Acting United States Attorney 

District of Oregon 

1000 SW Third Avenue, Suite 600 

Portland, OR 97204-2902 

AUSA Ryan W. Bounds 

June 29, 2015 

(503) 727-1000 

Fax (503) 727-1117 

Desk (503) 727·1141 

I. Parties/Scope: This plea agreement is between this United States Attorney's Office 

(USAO) and defendant, and thus does not bind any other federal, state, or local prosecuting, 

administrative, or regulatory authority. This agreement does not apply to any charges other than 

those· specifically mentioned herein. 

2. Charge: Defendant will plead guilty to the Infonnation to be filed in this case, enclosed 

herewith, which charges him with willful failure to file returns and pay excise taxes on the sale of 

ammunition as required by 27 C.F.R. §§ 53.2(a), 53.151, aUin violation of26 U.S.C. § 7203. 

3. Penalties: The maximum sentence for the offense charged in the Information is 1 year's 

imprisonment, a fine of $100,000 (or up to twice the pecuniary gain from the offense), and l year 

of supervised release, in addition to a mandatory $25 fee assessment. Defendant agrees to pay the 

$25 fee assessment by the time of entry of his guilty plea or to explain to the Court why this cannot 

be done. 

4. Dismissal/No Prosecution: The USAO agrees not to bring additional charges against 

defendant in the District of Oregon arising out of this investigation and known to the USAO at the 

time of this agreement. 

5. Sentencing Factors: The parties agree that the Court must first determine the applicable 

advisory guideline range, then determine a reasonable sentence considering that range and the 

factors listed in 18 U.S.C. § 3553(a). Where the parties agree that sentencing factors apply, such 

agreement constitutes sufficient proof to satisfy the applicable evidentiary standard. 

6. Facts/Relevant Conduct: Defendant and the USAO agree that, in the course of the 

offense, which continued from September 30, 2009, through September 30, 2014, (the Relevant · 

Period), in the District or Oregon, defendant manufactured ammunition under the name Heller 

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Wayne Mackeson, Esq. 

Re: United States v: Robert Eric Heller 

June 29, 2015 

Page2 

Enterprises and later did so through Heller Enterprises Tactical Inc., a corporation of which he was 

the sole owner and corporate officer. Defendant knew that he was required, as the sole owner of 

the ammunition-manufacturing business, to file returns and pay taxes, including excise taxes on 

ammunition sales, to the Treasury Department's Alcohol and Tobacco Tax and Trade Bureau 

(TTB). During the Relevant Period, defendant sold ammunition for cash at gun shows and 

willfully failed to file returns and pay the federal excise taxes associated with such sales in 

violationof26 U.S.C. § 7203. As a result, the defendant failed to remit a total of at least $287,500 

in truces to TIB, resulting in an offense level of 18 pursuant to USSG § 2Tl. l(a)(l) and 

§ 2T4.l(G). 

7. Acceptance of Responsibility: Defendant must demonstrate to the Court that he fully 

admits and accepts responsibility under USSG § 3El.1 for his unlawful conduct in this case. If 

defendant does so, the USAO will recommend a three-level reduction in his offense level. The 

USAO reserves the right to change this recommendation if defendant, between plea and 

sentencing, commits any criminal offense, obstructs or attempts to obstruct justice as explained in 

USSG § 3C 1.1, or acts inconsistently with acceptance of responsibility as explained in USSG 

§ 3El.l. 

8. Cooperation with Civil Audit and Prompt Payment of Unpaid Tax: Defendant 

acknowledges that he and HET may be referred, as a result of this investigation, for civil or 

administrative examination of individual and business returns previously filed and agrees to 

cooperate in any such examination. Defendant also agrees to discharge his restitution obligation 

under Paragraph 10, infra, in full within one year of the entry of his guilty plea. 

9. Downward Variance and Recommendation of Probation: If defendant enters a timely 

plea of guilty, accepts responsibility for the offense and prompt payment ofrestitution, and agrees 

to cooperate in any civil examination as described in paragraphs 7-8, supra, the USAO agrees to 

recommend a downward variance of four additional levels. Defendant's adjusted offense level, 

following such a variance, would be 11, which lies in Zone B of the USSG Sentencing Table. The 

government will recommend that the Court impose a sentence of five years' probation in 

accordance with USSG § 5B 1.1. 

10. Restitution: The recommendations described in paragraphs 7 and 9, supra, are 

conditioned upon defendant's agreement to restitution and compliance with Title 18, United States 

Code, Section 3664(d)(3) (financial affidavit, Mandatory Victims Restitution Act). 

A. Disclosure of Financial Information: Defendant agrees fully to disclose all assets in 

which he has any interest or over which he exercises control, directly or indirectly, including those 

held by a spouse, nominee or third party. Defendant agrees to truthfully complete the financial 

statement form provided herein by the earlier of 14 days from defendant's signature on this plea 

agreement or the date of defendant's entry of a guilty plea, to sign that form under penalty of 

perjury, and to provide it to both the USAO and the United States Probation Office. Defendant 

agrees to provide updates with any material changes in circumstances, as described in 18 U.S.C. 

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Wayne Mackeson, Esq. 

Re: United States v. Robert Eric Heller 

June 29, 2015 

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§ 3664(k), which occur prior to sentencing, within seven days of the event giving rise to the 

changed circumstances. 

B. Credit Report: Defendant expressly authorizes the USAO to obtain a credit report on 

him. Defendant agrees to provide waivers, consents, and releases as requested by the USAO to 

access records to verify the financial information, such releases to be valid for a period extending 

90 days from the date of sentencing. Defendant also authorizes the USAO to inspect and copy all 

financial documents and information held by the U.S. Probation Office. · 

C. Potential Breach: Defendant's failure timely and accurately to complete and to 

execute the financial statement as described in subparagraph A, supra, as well as any update 

thereto, may constitute a failure to accept responsibility under USSG § 3E 1.1 and be deemed a 

material breach of this agreement. 

D. Transfer of Assets: Prior to sentencing, defendant agrees to notify the Financial 

Litigation Unit of the USAO before the defendant transfers any interest in property with a value 

exceeding $1,000 owned directly or indirectly, individually or jointly, by defendant, including any 

interest held or owned under any name, including trusts, partnerships and corporations. 

E. Restitution Amount: The USAO and defendant agree that the preponderance of 

evidence supports a finding that TIB's loss resulting from defendant's relevant conduct, and 

thereby subject to restitution, amounted· to $287,500. 

F. Restitution Schedule: The Court shall order restitution to TIB in the full amount of 

its loss as required by law and determined by the Court. Defendant agrees that, while the Court 

sets the payment schedule, this schedule may be exceeded whenever defendant's financial 

circumstances change. In that event, and consistent with its statutory obligations, the United 

States may take any and all actions necessary to collect the maximum amount of restitution in the 

most expeditious manner available. 

11. Additional Departures. Adjustments. or Variances: 

A. Defendant reserves the right to seek a downward departure, adjustment or variance 

from the applicable sentencing guideline range determined by the Court and understands that the 

government reserves its right to oppose such a request. The basis for any such departure, 

adjustment, or variance shall be limited to the factors set forth in 18 U.S.C. § 3553. 

B. Defendant agrees that, should he seek a downward departure, adjustment, or 

variance from the applicable guideline range determined by the Court and Probation Office, he 

will provide the government with notice of: ( 1) the factual basis for such request; (2) any 

evidence defendant intends to introduce or rely upon at the sentencing hearing; and (3) any 

witnesses, including expert witnesses, defendant intends to call or rely upon at the sentencing 

hearing. Such notice must be provided to the government no later than the Tuesday prior to the 

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Wayne Mackeson, Esq. 

Re: United States v. Robert Eric Heller 

June 29, 2015 

Page4 

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week during which the sentencing hearing is scheduled. Defendant stipulates that if he fails to 

comply with this notice requirement, he will not oppose a government motion for a postponement 

of the sentencing hearing. 

12. Waiver of Appeal/Post-Conviction Relief: Defendant knowingly and voluntarily 

waives the right to appeal from any aspect of the conviction and sentence on any groilnds, except 

for a claim that: (1) the sentence imposed exceeds the statutory maximum, (2) the Court arrived 

at an advisory sentencing guideline range by applying an upward departure under the provisions of 

Guidelines Chapters 4 or SK, or (3) the Court exercised its discretion under 18 U.S.C. § 3553(a) to 

impose a sentence exceeding the advisory guideline sentencing range as determined by the Court 

at sentencing. Should defendant seek an appeal, despite this waiver, the USAO may take any 

position on any issue on appeal. Defendant also waives the right to file any collateral attack, 

including a motion under 28 U.S.C. § 2255, challenging any aspect of the conviction or sentence 

on any grounds, except on grounds of ineffective assistance of counsel, and except as provided in 

Fed. R. Crim. P. 33and18 U.S.C. § 3582(c)(2). 

Defendant expressly agrees that this waiver shall remain effective in the event that the 

USAO alters its sentencing recommendation as provided in paragraphs 7 and 9, supra, or 

defendant breaches this agreement as described in paragraph 15, infra. 

13. Court Not Bound: The Court is not bound by the recommendations of the parties or of 

the presentence report (PSR) writer. Because this agreement is made under Rule 1 l(c)(l)(B) of 

the Federal Rules of Criminal Procedure, defendant may not withdraw any guilty plea or rescind 

this plea agreement ifthe Court does not follow the agreements or recommendations of the parties. 

14. Full Disclosure/Reservation of Rights; The USAO will fully inform the PSR-writer and -

the Court of the facts and law related to defendant's case. Except as set forth in this agreement, 

the parties reserve all other rights to make sentencing recommendations and to respond to motions 

and arguments by the opposition. 

15. Breach of Plea Agreement: If defendant breaches the terms of this agreement, or 

commits any new criminal offenses between signing this agreement and sentencing (regardless of 

whether such offenses result in new criminal charges or revocation of pretrial release), the USAO 

is relieved of its obligations under this agreement, but defendant may not withdraw any guilty plea 

or rescind her waiver of appeal and post-conviction relief, as described in paragraph 12, supra. 

16. Memorialization of Agreement: No promises, agreements or conditions other than 

those set forth in this agreement will be effective unless memorialized in writing and signed by all 

parties listed below or confirmed on the record before the Court. If defendant accepts this offer, 

please sign and attach the original of this letter to the Petition to Enter Plea. 

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Wayne Mackeson, Esq. 

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Re: United States v. Robert Eric Heller 

June 29, 2015 

Page 5 

17. Deadline: This plea offer expires if not accepted by noon on July 17, 2015. 

Sincerely, 

BILLY J. WILLIAMS 

Acting United States Attorney 

RYANW. BOUNDS 

Assistant United States Attorney 

I have carefully reviewed every part of this agreement with my attorney. I understand and 

voluntarily agree to its terms. I expressly waive my rights to appeal as outlined in this agreement. 

I wish to plead guilty because, in fact, I am guilty. 

Date obert Eric Helle~r:.-----:T-­

Defendant 

I am legal counsel for defendant. I have carefully reviewed and discussed every part of 

this plea offer with defendant. To my knowledge defendant's decisions to accept this agreement 

and to plead guilty are informed and voluntary ones. 

Date Wayne ckeson, Esq. 

Atto e for Defendant 

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