FLND Form 245B (rev 12/2003) Judgment in a Criminal Case Page 1 of 6

1:09CR28-001 - PER-OLOF SOREN EKSTRAND

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF FLORIDA

GAINESVILLE DIVISION

UNITED STATES OF AMERICA

-vs- Case # 1:09CR28-001

PER-OLOF SOREN EKSTRAND

a/k/a Perry Ekstrand

USM # 20645-017

Defendant’s Attorney:

 Alan Ross (Retained)

2250 S.W. 3RD Ave, 4TH Floor

Miami, FL 33129-2095

___________________________________

JUDGMENT IN A CRIMINAL CASE

The defendant pled guilty to Counts 1 and 3 of the Indictment on January 7, 2010. Accordingly, IT

IS ORDERED that the defendant is adjudged guilty of such count(s) which involve(s) the following

offense(s):

TITLE/SECTION

NUMBER

NATURE OF

OFFENSE

DATE OFFENSE

CONCLUDED COUNT

26 U.S.C. §§7201 Willful Tax Evasion October 1, 2008 1

26 U.S.C. §§7212(a) Obstructing or Impeding Internal

Revenue Service Laws

October 1, 2008 3

The defendant is sentenced as provided in the following pages of this judgment. The sentence is

imposed pursuant to the Sentencing Reform Act of 1984, including amendments effective

subsequent to 1984, and the Sentencing Guidelines promulgated by the U.S. Sentencing

Commission.

Count 2 dismissed on the motion of the United States.

IT IS FURTHER ORDERED that the defendant shall 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.

Date of Imposition of Sentence: 

August 18, 2010

s/Maurice M. Paul

MAURICE M. PAUL, SENIOR

UNITED STATES DISTRICT JUDGE

August 19, 2010
FLND Form 245B (rev 12/2003) Judgment in a Criminal Case Page 2 of 6

1:09CR28-001 - PER-OLOF SOREN EKSTRAND

IMPRISONMENT

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

imprisoned for a term of 46 months as to Count 1 and 36 months as to Count 3, each to run

concurrent with one another.

The defendant shall surrender to the United States Marshal in Gainesville, FL or to the

institution designated by the Bureau of Prisons on September 24, 2010 no later than 12:00 noon. 

The O/R bond is continued until the executed return of judgment is filed with the court at which time

the bond is exonerated.

RETURN

I have executed this judgment as follows:

Defendant delivered on ____________________ to _________________________________

 at _____________________________________________, with a certified copy of this judgment.

__________________________________

UNITED STATES MARSHAL 

By:__________________________________

Deputy U.S. Marshal 
FLND Form 245B (rev 12/2003) Judgment in a Criminal Case Page 3 of 6

1:09CR28-001 - PER-OLOF SOREN EKSTRAND

SUPERVISED RELEASE

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

of 3 years as to Count 1 and 1 year as to Count 3, each to run concurrent with one another.

The defendant shall report to the probation office in the district to which the defendant is

released within 72 hours of release from custody of the Bureau of Prisons.

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

possess a firearm, destructive device, or any other dangerous weapon.

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

refrain from any unlawful use of a controlled substance. The defendant shall submit to one drug test

within 15 days of release from imprisonment and at least two periodic drug tests thereafter, as

determined by the court.

The defendant shall cooperate in the collection of DNA as directed by the probation officer.

STANDARD CONDITIONS OF SUPERVISION

The defendant shall comply with the following standard conditions that have been

adopted by this court.

1. The defendant shall not leave the judicial district without the permission of the court or probation

officer;

2. The defendant shall report to the probation officer and shall submit a truthful and complete written

report within the first five days of each month;

3. The defendant shall answer truthfully 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 at least 10 days prior to any change in residence or

employment;

7. The defendant shall refrain from excessive use of alcohol and shall not purchase, possess, use,

distribute, or administer any controlled substance or any paraphernalia related to any controlled

substances, except as prescribed by a physician;

8. The defendant shall not frequent places where controlled substances are illegally sold, used,

distributed, or administered;

9. The defendant shall not associate with any persons engaged in criminal activity and shall not

associate with any person convicted of a felony unless granted permission to do so by the probation

officer;
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1:09CR28-001 - PER-OLOF SOREN EKSTRAND

10. The defendant shall permit a probation officer to visit him or her at any time at home or elsewhere and

shall permit confiscation of any contraband observed in plain view of the probation officer;

11. The defendant shall notify the probation officer within 72 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 of a law

enforcement agency without the permission of the court; and

13. As directed by the probation officer, 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.

14. If this judgment imposes a fine or a restitution obligation, it shall be a condition of supervision that the

defendant pay any such fine or restitution in accordance with the Schedule of Payments set forth in

the Criminal Monetary Penalties sheet of this judgment.

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

weapon.

16. The defendant shall cooperate in the collection of DNA as directed by the probation officer.

ADDITIONAL CONDITIONS OF SUPERVISED RELEASE

The defendant shall also comply with the following additional conditions of supervised

release:

The defendant shall provide the probation officer with access to any requested financial

information and report the source and amount of personal and/or business income and

financial assets to the supervising probation officer as directed. 

The defendant shall not incur new credit charges or open additional lines of credit without

the approval of the probation officer unless the defendant has satisfied his restitution

obligation. 

Any unpaid restitution shall be paid in monthly installments of at least $1,000.00, beginning

60 days from the date of being released from imprisonment. 

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

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

supervision.

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

provided a copy of them.

Defendant Date

U.S. Probation Officer/Designated Witness Date
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1:09CR28-001 - PER-OLOF SOREN EKSTRAND

CRIMINAL MONETARY PENALTIES

All criminal monetary penalty payments, except those payments made through the Bureau

of Prisons’ Inmate Financial Responsibility Program, are to be made to the Clerk, U.S. District

Court, unless otherwise directed by the Court. Payments shall be made payable to the Clerk, U.S.

District Court, and mailed to 111 N. Adams St., Suite 322, Tallahassee, FL 32301-7717. Payments

can be made in the form of cash if paid in person.

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

the schedule of payments set forth in the Schedule of Payments. The defendant shall pay interest

on any fine or restitution of more than $2,500, unless the fine or restitution is paid in full before the

fifteenth day after the date of judgment, pursuant to 18 U.S.C. § 3612(f). All of the payment options

in the Schedule of Payments may be subject to penalties for default and delinquency pursuant to

18 U.S.C. § 3612(g).

SUMMARY

Special

Monetary Assessment Fine Restitution

$200.00 None $1,469,410.00

SPECIAL MONETARY ASSESSMENT

A special monetary assessment of $200.00 is imposed.

No fine imposed.

RESTITUTION

Restitution in the amount of $1,469,410.00 is imposed. 

The Court has determined that the defendant does not have the ability to pay interest. 

The defendant shall make restitution to the following victims in the amounts listed below:

Name of Payee Total Amount

of Loss

Amount of

Restitution Ordered

Internal Revenue Service $1,469,410.00 $1,469,410.00
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1:09CR28-001 - PER-OLOF SOREN EKSTRAND

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

proportional payment unless specified otherwise. If nominal payments are made by the defendant

the court authorizes those payments to be made to the victims on a rotating basis.

The amount of loss and the amount of restitution ordered will be the same unless, pursuant

to 18 U.S.C. § 3664(f)(3)(B), the court orders nominal payments and this is reflected in the

Statement of Reasons page.

SCHEDULE OF PAYMENTS

Payments shall be applied in the following order: (1) special monetary assessment; (2) non-federal

victim restitution; (3) federal victim restitution; (4) fine principal; (5) costs; (6) interest; (7) penalties 

in full immediately;

in monthly installments of at least $1,000.00 to commence 60 day(s) after release from

imprisonment. In the event the entire amount of criminal monetary penalties imposed is not paid

prior to the commencement of supervision, the U.S. probation office shall pursue collection of the

amount due, and shall request the court to establish a payment schedule if appropriate; or the court

will set the payment plan based on an assessment of the defendant’s ability to pay at that time.

The defendant must notify the court of any material changes in the defendant’s economic

circumstances, in accordance with 18 U.S.C. §§ 3572(d), 3664(k) and 3664(n). Upon notice of a

change in the defendant’s economic condition, the Court may adjust the installment payment

schedule as the interests of justice require.

Special instructions regarding the payment of criminal monetary penalties pursuant to 18 U.S.C.

§ 3664(f)(3)(A): 

Unless the court has expressly ordered otherwise above, if this judgment imposes a period of

imprisonment, payment of criminal, monetary penalties shall be due during the period of

imprisonment. In the event the entire amount of monetary penalties imposed is not paid prior to the

commencement of supervision, the U.S. probation officer shall pursue collection of the amount due. 

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

penalties imposed. 

The defendant shall forfeit the defendant’s interest in the following property

to the United States: 

Real Property located at 371 Gibson Cove Road, Franklin, North Carolina

28734, with all improvements and appurtenances thereon;

Real Property located at 2 (two) Genie Court, Yankee town, Florida 34498, with

all improvements.