Opinion ID: 3039755
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: This matter comes on before this court on an appeal from a judgment of conviction and sentence entered on March 21, 2007, on a plea of guilty in the District Court. The Government initiated the case on April 5, 2006, when it filed an information against appellant Neal Hall (“Hall”) and his wife, Blonde Grayson-Hall (“Grayson-Hall”), charging them each with three counts of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. On May 16, 2006, Hall and his wife, pursuant to plea agreements, entered pleas of guilty to each of the three counts of the information. On March 21, 2007, the District Court sentenced each defendant to a 12-month custodial term to be followed by 12-month terms of supervised release. Moreover, the court imposed a $20,000 fine on each defendant. Hall now challenges the procedure the District Court followed when he entered his plea and also challenges the sentence the court imposed. In particular, Hall contends that when he entered his plea of guilty the court failed to exercise the “special care” required during colloquies in cases involving tied plea agreements (usually called “package deal agreements”), the Government breached its promise in the plea agreement to 2 “[m]ake no recommendation as to the sentence,” and the court imposed an unreasonably long custodial sentence on him. Grayson-Hall has not appealed.