Embed Size (px)
Citation preview
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
XAVIER BECERRA Attorney General of California JUDITH T. ALVARADO Supervising Deputy Attorney General State Bar No. 155307 California Department of Justice 300 South Spring Street, Suite 1702 Los Angeles, California 90013
Telephone: (21 j) 269-6453 Facsimile: (213) 897-9395
Attorneys for Complainant -
BEFORE THE MEDICAL BOARD OF CALIFORNIA
DEPARTMENT OF CONSUMER AFFAIRS STATE OF CALIFORNIA
In the Matter of the Automatic Suspension Order Against:
MARC EDWARD MANI, M.D. 9675 Brighton Way, Suite 340 Beverly Hills, CA 90210-5155 Physician's and Surgeon's Certificate No. A 75271, .
Respondent.
NOTICE OF AUTOMATIC SUSPENSION OF LICENSE
[Bus. & Prof. Code, § 2236.1]
19 TO MARC EDWARD MANI, M.D.:
20 YOU ARE HEREBY NOTIFIED that the Medical Board of California, Department of
21 Consumer Affairs (Board), has automatically suspended Physician's and Surgeon's Certificate
22 No. A 75271 by operatfon of law after having received and reviewed a certified copy of the
23 record of convictions described below:
24 1. On or about September 18, 2018, the Medical Board received Notice of your
25 conviction and sentencing in Case No. CR 17-00322 RGK of the United States District Court,
26 Central District of California, in the proceeding entitled United States of America v. Marc
27 Edward Mani. These documents establish that on September 17, 2018, Marc Edward Mani, M:D.
28 was found guilty of the crime of willful failure to file reports of foreign bank and financial
(MARC ED.WARD MANI, M.D.) NOTICE OF AUTO MA TIC SUSPENSION OF LICJ;:NSE
1 accounts report in violation of Title 31 United States Code sections 5314 and 5322(a), and 31
2 Code of Federal Regulations section 1010.350(a), a felony within the meaning of California
3 Business and Professions Code section 2236.1.
4 ) 2. On September 17, 2018, Marc Edward Mani was sente~ced to twelve months and one
5 day in federal prison. He was ordered to pay taxes, penalties, interest on unreported income for
/6 years 2012, 2013 and 2014. Dt. Mani was further ordered to one year of supervised release upon
release from prison. He is also ordered to pay a special assessment. 7
8 3. Following sentencing, Marc Edward Mani was remanded to the custody of the U.S.
9
10
11
. 12
13
14
15
16
17
18
19
20
21
22
23
24
25
Marshal. His scheduled release date is July 31, 2019.
4. Marc Edward Mani is incarcerated at the United States Penitentiary in Tucson,
Arizona. His mailing address at the prison is: Reg. No. 75079-112, USP Tucson, 9300 South
Wilmot Road, Tucson, AZ 85756 .
5. The following documents support these findings, are attached hereto and are
incorporated herein by reference:
Attachment A: Certified Copy of Information;
Attachment B: Certified Copy of Plea Agreement for Defendant Marc Edward Mani;
Attachment C: Certified Copy of Judgment arid Probation/Commitment Order.
26 Ill
27 Ill
28 Ill
2
't .
(MARC EDWARD MANI, M.D.) NOTICE OF AUTOMATIC SUSPENSION OF LICENSE
2
3
4
5
6
7
8
9
10
11 .
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
INCARCERATION: AUTOMATIC SUSPENSION.
6. Section 2236.1 of the Code states:
"(a) A physician and surgeon's certificate shall be suspended automatically during any time ·.
that the holder of the certificate is incarcerated after conviction of a felony, regardless of whether '
the conviqtion has been appealed. The Division of Medical Quality1 shall, immediately upon
receipt of the certified copy of the record of conviction, determine ·whether the certificate· of the
physician and surgeon has been automatically suspended by virtue of his or her incarceration, and
if so, the duration of that suspension. The division shall notify the physician and surgeon of the
license suspension and o~ his or her right to elect to have the issue of penalty heard as provided in:
this section.
"(b) Upon receipt of the certified copy of the record of conviction, if after a hearing it is
determined therefrom that the felony of which the licensee was convicted was substantially _
related to the qualifications, functions, or duties of a physician and surgeon, the Division of ·
Medical Quality shall suspend the license until the time for appeal has elapsed, if no appeal has
been taken, or until the judgment of conviction has been affirmed on appeal or has otherwise
become final, and until further order of the division. The issue of substantial relationship shall be
heard by and administrative law judge from the Medical Quality Panel sitting alone or with a
panel of the division, in the discretion of the division.
. "( c) Notwithstanding subdivis.ion (b ), a conviction of any crime referrt;_d to in. Section
2237, or a conviction of Section 187, 261, 262 or 288 of the Penal Code, shall be conclusively
presumed to be substantially related to the qualifications; functions, or duties of a physician and
surgeon and no hearing shall be held on this issue. Upon its own motion or for good c.ause
shown, the division may decline to impose or may set aside the suspension when it appears to be
in the interest of justice to do so, with due regard to maintaining the integrity .of and confidence in
the medical profession.
1 California Business and Professions Code section 2002, as amended and effective January 1, 2008, provides that, unless otherwise expressly provided, the term "board" as used in the State Medical Practice Act (Cal. Bus. & Prof. Code, §§2000, et seq.) means the "Medic~! Board of California," and references to the "Division of Medical Quality" and "Division of Licensing" in the Act or any other provision of law shall be deemed to refer to th_e Board. ·
3
(MARC EDWARD MANI, M.D.) NOTICE OF AUTOMATIC SUSPENSION OF LICENSE
"(d) (1) Discipline may be ordered in accordance with Section 2227, or the Division of
2 Licensing may order the denial of the license whe~ the time for appeal has elapsed, the judgment
3 of conviction has been affirmed on appeal, or an order granting probation is made suspending the
4 imposition of sentence, irrespective of a subsequent order under Section 1203 .4 of the Penal Code
5 allowing the person to withdraw his or her plea of guilty and to enter a plea of not guilty, setting
6 . aside the verdict of guilty, or dismissing the accusation, complaint, information, or indictment.
7 "(2) The issue of penalty shall be heard by an administrative law judge from the Medical
8 Quality Panel sitting alone or with~ panel of the division, in the discretion of the division. The
9 hearing shall not be had until the judgment of conviction has become final or, irrespective of a
1 O subsequent order under Section 1203 .4 of the Penal Code, an order granting probation has been
11 made suspending the imposition of sentence;. except that a licensee may, at his or her option, elect
12 to have the issue of penalty decided before those time periods have elapsed. Where the licensee
13 so elects, the issue of penalty shall be heard in the manner described in this section at the hearing
14 to determine whether the conviction was substantially related to the qualifications, functions, or
15 duties of a physician and surgeon. If the conviction of a licensee who has made this election is
16 overturned on appeal, any disqipline ordered pursuant to this section shall automaticall~ cease ..
17 Nothing in this subdivision shall prohibit the division from pursuing disciplinary action based on
18 any cause other than the overturned conviction.
19 "( e) The record of the proceedings resulting in the conviction, including a transcript of the
20 testimony therein, may be received in evidence.
21 "(f) The other provisions of this article setting forth a procedure for the suspension or
22 revocation of a physician and surgeon's certificate shall not apply to proceedings conducted
23 pursuant to this section." .
24 WHEREFORE,, THE MEDICAL BOARD OF CALIFORNIA, DEPARTMENT
25 OF CONSUMER AFFAIRS, HEREBY NOTIFIES YOU THAT, by virtue of said conviction
26 and incarceration, Physician's and Surgeon's Certificate No. AFE 35061, iss.ued to Marc Edward
27 Mani, M.D., was automatically suspended by operation law, effective September 17, 2018,
28 pursuant to Business and Professions Code section 2236.1, subdivision (a). ·
4
(MARC EDWARD MANI, M.D.) NOTICE OF AUTOMATIC SUSPENSION OF LICENSE
2
3
4
5
6
7
8
9
10
11
12.
13
14
15
16
17
18
19
20
21
22
23
.24
25
26
27
28
Said suspension shall remain in effect while you are incarcerated, and shall continue
thereafteruntil a hearing may be held pursuant to Business and Professions Code section 2236.1,
subdivision (a) and (d)(2), or until further order of the Board.
Marc Edward Mani, M.D., shall cause to be delivered to the Board both his wall and
pocket license certificate within 15 days from the date <;>f the service of this Order.
YOU ARE FURTHER NOTIFIED THAT you have a right to a hearing on the
issue of penalty, as provided by Business and Professions Code section 2236.1, subdivisions (a)
and ( d)(2), as set forth above. A request for penalty hearing may be made by delivering or
mailing such a request to: Judith T. Alvarado, Supervising Deputy Attorney General, Department
of Justice, Office ofthe Attorney General, 300 South Spring Street, Suite 1702, Los Angeles,
California 90013-1233. This notice is being served by a designee oftpe Board upon Marc
Edward Mani, M.D ., at his address of record and at his location of incarceration noted above. ·
DATED: January 3, 2019
Executive D ector Medical Board of California Departmertt of Consumer Affairs State of California Complainant
LA2018502927 MANI ASO-MBC EDITS.docx
5
(MARC EDWARD MANI, M.D.) NOTICE OF AUTOMATIC SUSPENSION OF LICENSE
ATTACHMENT "A"
CERTIFIED COPY OF INFORMATION
,,.-·· f \,
( ;
(" \
•. I~
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
·.16
17
18·
19
Case 2:17-cr-00322-RGK Document 1 Filed 05/30/17 Page 1 of.3 Page ID #:1 ..
-\\ --\
UNITED STATES DISTRICT COURT
FOR THE CENTRAL DISTRICT OF CALIFORNIA
UNITED STATES.OF AMERICA, CRrr·cR0032·2 Plaintiff, I N F 0 R.M AT I 0 N
v.
MARC EDWARD MANI I .
[ 31 U. S . C . § § 5 314 · and 5 3 2 2 (a) , · 3 I C.F.R. §§ 1010.350(a), 1010.306{c), and 1010.306{d)); Willful Failure .to File Reports of Foreign Bank and Financial · Accounts FiriCEN Form 114] ·
• I
Defendant.
The United States Attorney charges:
[31 U.s.c: §§ 5314 and 5322(a), 31 C.F.~; §§ 1010.350(a),
1010. 3 06 (c), and_ 1010. 306 (d) l 20. i. United States citizens, resident aliens', and legal
21 p_errnanent residents of the United States who·have a financial
22
23
24
25
26
27
28
interest in, or signature or other authority over., one or more
financial accounts in a foreign.country with an aggregate value of
more than $10,000 at any time during a particular calendar. year are
required to file with the Department of Treasury a Report of· Foreign
Bank and Financial A.ccounts, FinCEN Form 114 (formerly Form TD F 90-
22.1) ("FBAR1'). This report is due by June 30·of the following year.
//.
( 1
2
3
4
5
6
7
8
9
10
11
·12
13
14
15
16
17
18.
19
20
21
22
-23
'24
25
26
27
28
Case 2:17-cr-00322-RGK Document 1 Filed 05/30/17 Page 2 of 3 Page ID #:2
2. The FBAR reporting requirement is separate from the
obligation of a United States citizens or resident to indicate on a
Federal income tax return (Form 1040, Schedule B) whether·that
individual has an -~nterest in a financial account in a foreign
country by checking "Yes" or "No" in the appropriate box. The FBAR
is an annual report, filed with the Internal Revenue Service ("IRS").
3. During the calend~r year 2013, defendant MARC EDWARD MANI
("MANI;') 1 a resident of Beverly Hills, California, had an interest in
or signature or·other authority over at least one financial·account
at Mashreq Bank in the United Arab Emirate of Dubai, having an / .
aggregate value exceeding $10,000.
II
II
II
2
( 1
2
3
4
5
6
7
8
9
10
11
12
13 ,,-··
(_ 14
15
16
17
18
19
20
21
22
23 .1 > I j24-i 25
2'6
( 27 ----- .•
28
c;;ase 2:17-cr-00322-RGK Document 1 .Filed 05/30/17 Page 3 of 3 Page ID #:3
4. On or about June 30; 2014, within the Central District of
California and 'elsewhere, defendant MANI did knowingly and willfully
.fail to file a.Report of Foreign Bank and Financial Accounts (FinCEN
Form 114) (FBAR) disclosing that he had a financial interest· in, and
a signature or other authority ov~r, a financial ~ccount in a foreign
country,. namely, defendant MANI' s Dubai bank account at Masl;ireq Barrk,
which had an ~ggrega~e value of more than $10,.000 during _the year
2013.
••I·,~ - .. • .
:;: 1
~-- ; .... ·_: ... :~:.·
<::·- .• ..... :.\
·;. ·1 ~
~-
fii :: .. · . . \ ·- - .·._:,_,. .· .. ~-·· · ......... ; ,·: ...
. ...
SANDRA R. BROWN. Acting United States Attorney
/~ LAWRENCE S. MIDDLETON Assistant United States Attorney Chief, Criminal Divis~on
THOMAS D. COKER Assistant United States Attorney Chief, Tax Division
CHARLES PARKER JAMES C. HUGHES Assistant United States Attorneys Tax Division
'.J; . .:
~c· :.--)-: T·-,: -.:! ~ "'":: · ""0:-:'1 ;:}
fl..:H .. ~·~::--r~.:~;j ··:.1·0 ~- _,:_:. · .,~~; ~ ·:J:J
3
r hereby attest and certify on I a / 17 (, i that the foregoing document is a full. true -and correct copy of the original on file in my office, and in my legal custody.
CLERK U.S. DISTRICT COURT - . CENT~ DISTRICT OF CALIFORNIA.
~~u#t[e-]~ J -
j 9 I /.
l I I ;
(
c-,
(
ATTACHMENT "B"
CERTIFIED COPY OF PLEA AGREEMENT FOR DEFENDANT MARC EDWARD MANI
~·
(" t
/--.
(_
C_.
1
2
3
4
5
.6
7
8
9
10
11
12
13
14
15
·Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 1of27 Page ID #:15
SANDRA R. BROWN ~cting United States Attorney THOMAS. D. COKER Assistant U~ited States Attorney Chief, Ta.X Division CHARLES PARKER (Cal. Bar No. 283078) Assistant United States Attorney JAMES C. HUGHES (Cal. Bar No. 263878) Assis.tant United States Attorney
Federal Building, Suite 7211 ·300 North Los.Angeles·Street Los Angeles, California 90012 Telephone:· (2;1.3} 894-2740/4961 Facsimile: (213) 894-0115 E-mail: [email protected]
j ames ~ hughes2@usdoj ·~gov
Attorneys for Plaintiff UNITED STATES OF AMERICA
·2g11MAY30 PM 3: 14
UNITED STATES DISTRICT COURT
FOR THE" CENTRAL DISTRICT OF CALIFORNIA
UNITED STATES OF AMERICA,
Plaintiff; ·
. v..
PLEA AGREEMENT FOR DEFENDANT MARC EDWARD MANI
1.6. MARC . EDWARD MANI I
17 Defendant.
18
. 19 1 . .This constitutes the plea.agreement between MARC EDWARD
20 MANI .("defendant") and the United States·Attorney1s Office for .the
Central Distric:;t of California ("the USAO") ~n the ·above-captioned 21
22.
23
24
25
26
27
28
I
case. This agreement is limited to the -USAO and cannot bind any
other federal, state, local, or· for.eign prose~uting, enforcement,
administrative, or regulatory authorities and is subject to the
approval of the Departmen~ of Justice, Tax Divi'sion.
DEFENDANT'S OBLIGATIONS
2. Defendant agrees to:·
1
·I.
( \
1
2
3
4
5
.6
7·
8
9
10
11
12
,·"·-. 13
14
15
16
17.
18
19
20
21
22
23
24
25
26 ( \ 27
28
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 2 of 27 Page lo'#:16
a. Give up the right to indictment by a grand jury and,
at the earliest opportunity requested by the USAO and provided by the.·
Court, appear and plead guilty to a one count Information in the form
attached to this agreement or a substantially similar .form, which .
charges ·defe.ndant with failure to file a foreign bank and financial
account report in vio1ation of 31 u.s.c. §§ 5314 and 5322(a), and 31
C.F.R. § 1010.3:50 (former.ly § 103.24) for the y<;?ar 2013.
b. Not contest facts agreed to in this agreement.
c. Abide by all agreements regarding ~entencing contained
in this agree,ment.
d. Appear for all court appearances, surrender as ordered·
for service of sentenqe, o.bey all conditi~ns of any bond, and obey
any other ongoing court order in this matter.
e. Not commit any crime; however~ offenses· that would be
excluded.for sentencing purposes under Untted States Sentencing
Guidelihes ("U.S.S.G." .~r "Senteµcing Guidelines") § 4Al.2{c) are not
within the scope ·of this agreement.
f. Be truthful at all times with Pretrial Service~, the
United States Probation Office, and the Court.·
g. Pay the applicable ·special assessment at or before the
time of.sentencing unless defendant lacks the ability to pay and
prior to sentencing submits a completed financial statement on a form
to be provided by the USAO.
3. Defendant further agrees to. cooperate fu.lly with· the USAO, ,.
the Internal Revenue Service· (\'IRS") , and, as directed by the USAO,
any other federal, state,. local, or foreign prosecuting, 'enforcement,
administrative, or regulatory authority. This cooperat.ion requires
defendant to :.
.... 2
(
Case2:17-cr-00322-RGK bocumenrs Filed05/30/17 _page3of27.· Page 10#:17
a.: Respond truthfully and completely to all questions
that may be p;ut to defend~nt, whether.in interviews, before a grand
jury, or at any trial or other court proceeding.· .
. b. Attend all meetings, grand ]ury sessions, trials or
Other proceedings at which defendant IS pres·ence is requested by the
USAO.or compelled by subpoena or.court order.
c. Produce volunt~rily all. documents, records, or other
tangible evidence relating to matters about which the USAO, or its
designee, inquires.
· 4. For purposes of this agreement: (1) \'Cooperation
Information" sl:J.all mean any statements made, or documents, records,
tangible evidence, or other information provided, by defendant
pursuant to defendant,.$ cooperation under this agreement; and
(2) . "Plea Informationn .shall mean any statements made by defendant,
under oath, at the guilty plea ·hearing and the agreed to factual
basis statement in this agreement.
DEFENDANT I s Oh'HER .OBLIGATION_S
5. Defendant .admits that defendant received unreported income
for years 2012, 2013, and 2014. , D~fendant agrees:
a.· To cooperate with 'the IRS in the civil examination,
determination, assessment and·collection of income taxes re1ated to
defendant 1 s 2012, 2013, and 2014 inc0me tax returns and any related
corJ?orate/~nt~ty tax returns,. ai;i<?- further agrees not to conceal,
·trans~er, or dissipate funds or property that could .b.e used to
satisfY, such taxes, penalties, and 'interest.
b. To sign Closing Agreements with the I.R$ prior to the
27 time of sentencing for j:.he ·years 2012, 2013, and 2014, cor~ectly
, 28 reporting income and deductions fo:i:- these years and to sign
3
(
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page~ of 27 Page ID #:18 l
1 Agreemen~s to Assessment and Collection of Penalties Under 31 U.S.C.
2 § 5321(a) (5) and 5321(a) (6) (Form 13449) with the IRS prior to
3 sentencing for years 2012 and 201~. Further, if requested to d<;:> so (
4 by the IRS, will provide the I~S with infqrmation regarding the years
.5 covered by the Closing Agreements, and·will pay at or before
6 sentencing all ~dditional taxes arid all pe~alties and interest
7 assessed by the Internal Revenue Service pursuant to the Closing
8 Agreements.·
9 c . That defendant is liable· for the penalty .imposed by·
. 10 the Internal Revenue Code .pursuant to .26 u.s .. c·. § 6663 on the
11 understatements of tax liability for 2012, 2013, and 2014.
12 d. That defendant gives tip any and all objections that
13 i::ould be asserted to the Examination Oivision of the Internal Revenue
_14 Service receiving ~aterials or information obtained during the
15 · criminal investigation of this matter, including materials .and,
16 information obtained through. grand jury subpoenas·. ·
17 e. That nothing in this agreement shall preclude or bl;l.r
18 the IRS. from assessment and/or collection of ·any additional tax
19 liability, including interest and penalties, determined to be due and
20 owing from defendant by the IRS for 2012, 2013, and 2014.
21 f. That, for failing tq file .a Report of ·Foreign Bank and
22 Financial Accounts, FinCEN Form 114 (formerly Form TDF 90-22.1),. and
23 other foreign information reporting obligations under United States
24 law, for tax.year 2012, defendant will pay a $100,000 penalty, and
25 agrees.to pay this sum of money to the United States T~easury prior
2 6 _to sentencing, through the· USAO.
27 g. · That, for failing to file a Repo~t of Foreign:Bank and
28 Financial'. Accounts, FinCEN Form 114 (formerly Form, TD F 90-22.1), and
4
r I
1
2
3
4
5.
6
7
8
9
10
11
. 12.
13
14
Case 2:17'-cr-00322-RGK Document 8 Filed 05/30/17 Page 5 of 27 Page ID #:19
other foreign information reporting obligations under United States
law, for tax year 2013, defendant will pay a $100,000 penalty, and
agrees to pay this sum of money to the United Stat.es Treasury p:i;ior
to sentencing, through the USAO.
THE USAO'S OBLIGATIONS
6. The USAO agrees to:
a. Not contest facts agreed to in this agreement.
b. Abide by all agreements regarding sentencing contained
in this agreement.
c. At the time of sentencing, provided that defendant
demonstrates an acceptance of responsibility for the offense up_ to
and including the time of sentencing, recommend a two-level reduction
in the applicable Sentencing Guidelines offense level, pursuant to
U.S.S.G. § 3El.1, and .recommend and, if necessary, move for an
15 additional one-level reduction if available under that section. ' .
16 d. ·Not further criminally prosecute defendant for any
17 additional violations· known to the USAO at the time of the_plea
18 arising out of defendant's_ conduct described in the agreed-to factual
19 basis set forth in paragraph 16 below. Defendant understands that
20 the USAO is free to criminally prosecute def~ndant for any 9ther
21 unlawful past conduct or any unlawful conduct that occurs after the
22 date of this agr~ement. Defendant agrees that at the time of
23 sentencing the Court may consider the uncharged conduct in
24 determining ·the ·appiicable Sentencing Guidelines range, the propriety
25 and extent of any departure from that range, and the sentence to be
26 imposed after consideration of the Sentencing Guiqelines and all
27 other relevant factors under 18 U.S.C. § 3553(a).
28 7. The USAO further agrees:
5
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 6 of 27 Page ID #:20
a. Not to offer as· evidence in its case..:in-chief in the
above-captioned case or any other criminal prosecution that may be
brought against defendant by the USAO, or in connection with any
sentencing proceeding ~n.any criminal case that may.be brought .
. ag~inst defendant by the USAO, any Cooperation Information.
Defendant agrees, however,· that th~ USAO.may use both gooperation
Information and Plea Information: (1) to obtain and pursue leads to
other evidence, which evidence may be used f.or any purpose, including
any criminal prosecution of defendar.it; (2) to cross-examine· defendant
should defend~nt testify., or to rebut any evidence offered, or
argument or representation made, by defendant, defendant's counsel,
or a witness called by defendant in any trial 1 sentencing hearing, or
other court proceeding; and (3) in any criminal prosecution of
defendant for false statement, obstruction of justice, or perjury.
b. Not to use Coope~ation Information against defendant
a~· sentencing for the purpose of determining the applicable guideline
range, including the appropriateness of an up~ard departure, or the
18 sentence to.be imposed, and· to recommend to the Court that
1·9 Cooperation Information not be used in determining the applicable
20 guideline range or the sentence to be imposed. D~f~ndant
21 understands, however, that Cooperation Information will be disclosed
22° to the probation office and the Court, and that the Court may use
23 Cooperation Information for the purposes set forth in U.S.S.G
24 § iBL 8 (b) and for determini~g the sentence to be imposed.
25 c. In connection with defendant's se~tencing, to bring· to
26 the-Court's attention the nature and extent of defendant 1 s
27 cooperation.
28
6
r··
(
(
1
2
3
4
5
6
Case 2:17-cr-00322-RGK Document 8· Filed 05/30/17 Page 7 of 27 Page ID #:21
d. If the USAO determines, in its exclusive judgment,
that defendant has both complied-with def~ndant 1 s·obligations unde.r . paragraphs 2 and 3 above and provided.substantial assistance to law
enforcement in the prosecution· or investigation of another .
("substantial assistance"),. to move the Court pur.suant to _U.S.S.G.
§ 5Kl.1 to fix an offense level and corresponding guideline range
7 · below that otherwise dictated by the sentencing guidelines, .and to
8 recommend a term of imprisonment _within this reduced range.
9 DEFENDANT 1 S UNDERSTANDINGS REGARDING COOPERATION
10 8. Defendant understands the following:
11 a. Any kn~wi.ngly false or misleading statement by
12. defendant will subject ·defendant to prosecution for false statement,
13 obstruction of justice, and perjury and will constitute a breach by
14 defendant of this agreement.
15 b. . Nothing in this ·agreement require·s the USAO or any
16 other prosecuting, enforcement, aO.rninistrative, or regulatory • • I ..
1~ authority to ~ccept -any cooperation or assistance that defendant·may
18 offe~, or to -use it in any particular way.
19 c. Defendant cannot withdraw defendant's guiity plea if
26: the,USAO does not make a motion pursuant to U.S.S.G. §, SKl.1 for a
21 reduced guideline range or if the USAO makes such a motion and the
22 Court does· not grant it or if the Court grants such a USAO motion but
23 elects to sentence above the_ reduced range.
24- d. At this time the USAO makes no agreement or ..
25 representation as to whether any cooperation that defendant has
26 provided or intends to provide cons·titutes or will constitute
27 substantial assistance. The decision· whether defendant has provided
28
7
(
r
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 8 of 27 Page. ID #:22
1 substantial .assistance.will rest solely within the exclusive judgment
2 of the USAO.
3 e. The USAO' s determination whether .. defendant has
4 provided ·substantial assistance will not _depend in any way on whether
5 the government preva~ls at any trial or court hei§tring in which
6 def~ndant testifies or. in which the g.overnment otherwise presents
7 inf-ormation resulting from def~ndant's cooperation.
8 NATURE OF THE OF)r.ENSE
9 9. Defendant understands that for defendant to be guilty of
1 o the · qrime ·charged in Count One, (a violation of Ti tl'e 31, United
11 States Code 1 Section ·5314 and 5322; and 31 C.F.R. § l.010.350
12 .(formerly §103.24)) the following must b.e true:
13 a. Defendant must have.had a financial interest in, or
14 signature or other authority over[ a financial account .. in a forei'gn
. 15 country with an aggregate value of more than $10 ,000 at any time
16 during the year 2013 i
',17 b. Defendant must have faile4 to file, with the
18 bepartme.nt of ·Treasury, ·a Report o·f Foreign .Bank and Financial
19 Accounts, FinCEN Form 114 (formerly Fo:tm TD F 90-22~1) {"FBAR11}, for
20 the calendar year 2013 1 · .on or before i?"une 30, 2014·; and
. 21 c. In failing to file the FBAR for 2013, defendant must
22 have acted wi.llfully.
2 3 PENALTIES AND RESTITUTION
24 10. Defendant understands that the statutory ~aximum sentence
2s ·that the Court can impose for a violation of 31 u.s.c. §§ 53"14.and
26 5322 (a}-, and 31 C. F .R. § 1010. 350 is: five years. imprisonment; a
27 three year p.eriod of supervised release; a fine of $250, ooo -or twice
· 28 the amount of gross gain or gross loss resulting from the offense,
8
(
r
l. Case 2:17-cr-00322-RGK Document 8 . Filed .05/30/17 · Page g of 27 Page ID #:23
1 whichever is greater; and a· mandatory special.assessment of $100.
2 Defendant agrees to pay the special assessment at or before the time
3 of sentencing.
4 11. In the event defendant does not enter.Closing Agreements,
5 including the FBAR Agreement, 'as defined in paragraph 5 above, or ·
6, full pay the amount of the Closing Agreements at. or before the time , .
7 . 'of sentencing, defendant agrees to pay, and. that the Court should
8 order, restitution to the Internal Revenue Service in the total
9 amount of $637,878, pursuant to 18 u.s'.c. § 3663(a) (3).
10
11
12
13
14
15
16
.17
18
19
20
21
·22
12. Defendant agrees that this agreement, or any judgment,
order, release, 9r satisfaction.issued in connection with this
agreement, .will not.satisfy, settle, or.compromise the.defendant's
obligation to pay the balance of any remai~ing civil liabilities,
includir:ig tax, additional tax, additions to tax., interest, and.
penalties, owed to the IRS for the time period(s) covered by this·
agreement or for any other time period.
13. Defendant agrees that restitution is due and payable
immediately after the judgment is entered arid is.subject to immediate
enforcement., in full,. by the United States. If the Court imposes a
SChedule ··Of payments/ defendant agrees that the SChedUle Of payments
is a schedule of the minimum payment due, and that the payment
schedule ·does not prohibit or limit the methods by which the United
23 States may immediately enforce the judgment in full ..
· 24 · 14. . If t:he Court orders the defendant to pay restitution to the·
25 IRS for the failure to pay tax, either directly.as part of th~
26 sentence or as a condition of superyised release or probati.on, the
27 IRS will use the restitution order as the basis for a civil
28 asf;lessment. See 26 U.S.C.' §620l(a) (4). The defendant does not have
9
r' \
I i
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Case 2:17-cr-00322-RGK Documents Filed 05/30/17 Page 10of27. Page 10#:24
the right to challenge the amount of this restitution-based
assessment. See 26 U.S.C. §6201(a) (4) (C). Neither the existence of
a restitution payment schedule nor the defendant's timely payment of
restitution according to that schedule will preclude the IRS from
immediately collecting the full amount of the. restitution-based
assessment,· including by levy and distraint under 26 u.s.c. §6331~
Interest on the restitution-based assessment will accrue under 26
U.S.C. §§. 6601 and 6621 from the_ last date prescribed for payment of
the liability that is the supj_ect of the restitution order to the
date that the I~S receives paYroent.
. 15. Defendant _agrees that he will sign any IRS forms deemed
necessary by the IRS to enable the IRS to make an immediate
assessment of that port1on of the tax and interest that he agrees tq
pay· as restitution pursuant to this agreement. Defend.ant also agrees
to sign IRS Form 8821, \'Tax Information Authorization."
16. Defendan_t agrees not to file any claim for refund of taxes 1
17 ·or penalties represented by an amount of restitution paid pursuant to
18 this agreem~nt.
19 17. Defendant agrees to not seek the discharge of any
20 restitution obligation, in whole or in part, in any present or future
21 bankruptcy proceeding.
22 18. The parties further agree that the tax loss determined for
23 criminal purposes is not binding for·civil purposes and is exclusive
24 of civil penalties and interest.
25 19. Defendant understands that supervised release is a period
26 of time following imprisonment during which defendant will be subject
27 to various restrictions and,re~irements. Defendant understands that
28 if defendant violates ·one or more of the conditions of any supervised
10
{
i
(
1
2
3
4
5
6
7
8
9
10
11
12
13
·14
15
;L6
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 11of27 Page ID #:25.
release imposed,· defendant ·may be returned to prison for all or part
of the term of supervise_d release authorized by statute for the
offense that resulted in the term of supervised rel.ease; which could
result in defendant serving a total term of imprisonment greater than
the statutory maximum stated above.
20 .. Defendant understands that,· by pleading guilty, defendant
may be giving up valuable government benefits and valuable civic
rights, such as the right to y:_ote, the right to possess a firearm,_
the r:i.ght to holc;l office, and the right to serve on a jury.
Defendant understands that orice the court accepts defendant 1 s guilty
plea, it .. will be a federal felony for defendant to possess a firearm
or ammunition. Defendant understands that the conviction in this
case may also subject defendant to various other collateral ·
consequences, includ~ng but not limit.ed to revocation of "probation,
parole, or supervised release .in another case and suspension or
revocation of a professionai license. Defendant understands that
17- unanticipated collateral consequences will not serve as grounds.to·
18 withdraw def_endant' s guilty plea.
19 21. Defendant understands that, if d~fendant is not a United.
20 States citizen, the felony conviction in this case may subject
21 defendant to: removal, also known as deportat~on, which may! under
22 some circumstances, be mandatory; denial of citizenship; and denial
23 of admission to the United States in the future. The court cannot,
24 and defendant'.s attorney also may not be able to, advise defendant
25 fully regarding the immigration consequence~ of the felony conviction
26 in this case. Defendant understands that unexpected immigration
27 consequences will not serve as grounds to .withdraw defendant's guilty
28 plea.
11
.r~· . .
(
,. I
\
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
·20
21
22
23
Case 2:17-:cr-00322-RGK .Document 8 Filed 05/30/17 Page 12 ot-27 Page ID #:26
FACTUAL BASIS
22. Defendant admits that defendant is, .in fact, guilty of the
offense to which defendant is ·agreeing to plead guilty. Defendant
and the USAO agree to the statement of facts provided below and ag~ee
that the statement o_f facts in Attachment A is sufficient to support
a plea of gll.ilty to the charge described in this agreement ,and to.
es.tablish the Sentenc:i'.ng Guidelines factors set. forth in paragrapl;l 1 7
below but is not meant to be a complete recitation of all facts . . . .
relevant to the u~derlying criminal conduct or all facts known to
either party that relate to that conduct.-
SENTENCING FACTORS
23. D~fendant underst·ands that in determining defendant's
sentence the Court is required to calculate the applicable Sentencing
Guidelines range and to consider that range, possible departures
under the.Sentencing Guidelines, and the other sentencing factors set
forth in 18 U.S.C. § 3553(a). Defendant understands that .the
Sentencing Guidelines·are advisory only, that defendant cannot have
any expectation of receiving .a sentence within the calculated ( .
Sentencing Guidelines range, and that after considering the
Sentencing Guidelines and the other§. :3553(a) factors, the Court will
be free to exercise its ·discretion to impose any sentence it finds
ap~ropriate up to the maximum set by statute for the crime of
conviction.
24· 24. Defendant and the USAO agree to the following applicable
25 . Sentencing Guidelines facto~s:.
.26 a. Tax Loss: The relevant actual, probable, or intended
27 tax loss under· Section 2Tl.1 of the Sentencing Guidelines resulting
28 from the offense committed in this case and all relevant conduct is
12
(
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17. Page 13 of 27 Page ID #:27
1 the tax loss associated with defendant's undeclared foreign earned
2 income for years 2012, 2013, and 2014. For sent~ricing purposes; the
3 parties agree that the tax loss is $437,878, and therefore, the
4 Offense Level is 18. See U.S~S.G. §§ 2Tl.1 and 2T4.l(F).
5 b. Subject to paragraphs 7_(d) and 37, defendant and the
6 USAO agree not 'to .seek, argue, or suggest. in any way, either orally
7 or in writing, that any other specific offense characteristics,
8 adj·ustments, or departures relating to the offense level be imposed. I
9 The USAO will agree to a downward adjustment for acceptance of
10 responsibility (and, if applicable, move for an additional level
11 under 3El .1 (b)) only if· the conditions se.t forth_ :i,n this agreement
12 ar!= met. Defendant. agrees, however, ,tha,t if, after signing this
13 agreement but prior to sentencing, defendant. were to commit an·act,
14 .or the USAO we~e to discover ~ previously undiscovered act committeq
by defendant prior to signing this agreement, which act, in the
j_udgment of the USAO, consti.tuted obstruction of justice within the·
meaning of U.S.S.G. § 3Cl.1,, the USAO would be free to seek the
enhancement· set forth in that section and to argue that defendant is
15
16
17
18
19
20
21
22
23
24
25
26
. 27
.28
not entitled to a downward adjustment for acceptance of
responsibility under U.S.S.G. §. 3El.1.
25. Defendant understands that there is no agreement as to
defendant's criminal history or criminal history category.
26. Defendant and th~ USAO reserve .the right to argue for a
sentence outside the sentencing range established by t~e Sentencing
Guidelines based on the factors set forth in 18 U.S.C. § 3553(a)·(1),
( a} ( 2 } -, (a) ( 3 l. , ( a} ( 6 ) , and ( a) ( 7 ) .
-13
>: .
.. · .. I \
(
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 1~-of-27 Page ID #:28
WAIVER OF CONSTITUTIONAL RIGHTS
27. Defendant understands that by pleading guilty, defendant
gives up the foliowing· rights:
a. The righ_t to persist in a plea of not guilty.
b. The right to a speedy and public trial by jury.
c .. The right to be represented by counsel - and if
necessary have the court appoint counsel - at trial. Def endarit
understands, however, that, defendant retains the right to be
represented by counsel - and if necessary.have the court appoint
counsel - at ev~ry other.stage of the proceeding.
d. The right to be presumed innocent·and to have. the . . burden of proof placed on the government to prove defendant guilty
I
beyond a reasonable doubt ..
e. The right to confront and cross-examine witnesses
15. against defendant.
16 f. The .right to 'testify and to present evidence in
17 opposition to the charges~ including th~ right to compel the
18 attendance of witnesses to testify. /
19 g. The rig~t not to be compelled to testify, and 1 if
20 defendant chose not to testify or present evidence, to have that
21 choice not be used against defendant.
22 h. Any. and ali rights to pursue any affirmative defenses,
23 Fourth ~mendmerit or Fifth Amendment claims, and other pretrial
24 motions that have beeh filed or could be filed.
25 WAIVER O~ APPEAL OF CONVICTION
26 28. Defendant understands that, with the exceptiop of an appeal
27 based on a claim'that defendant's guilty plea was involuntary, by
28 pleading guilty defendant is waiving an,d giving up any right to
14
(
\.
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 15 of 27 Page ID #:29
1 appeal defendant's conviction on the offense to which defendant is
2· pleading guilty.
3 LIMITED MUTUAL WAIVER OF APPEAL OF SENTENCE
4 29. Defendant agrees that; provided.the Court imposes.a term of
6
7
8
5 . "imprisonment within or below the range corresponding to an offense
level of 15 and tpe criminal history category calculated by the
Court, defendant gives .up the right to appeal all of the following:
(a) the procedures and calculations used to determine and impose any
9
10
11
12
13
14.
15
16
,17
18
19
20
21
22
23
24
25
26
27
28
portion of th~ sentence, (b) the t~rm of imprisonment imposed by the
~ourt (c) the fine imposed by the court, provided.it is within.the.
statutory maximum; (d) the term of probation or supervised release
imposed by the Court,. provided it is within the statutory maximum;
and (e) any of the following condi~ions 'of probation or supervised
release imposed by the Court: the conditions ~et forth in General
Orders 318, 01-05,· and/or 05-02 of .this Court; ·the drug testing
conditions. mandated by 18 U.S.C. §§ 3563(a) (5) and 3583(d); and the
alcohol· and drug use conditions authorized by 18 U.S.C. § 3563(b) (7).
30. The USAO agrees that, provided (a) all portions of the ·
sentence are at or below the statutory maximum specified above, (b)
the Court calculates the Offense Level .to be used fo~ selecting a
sente_ncing range under the Sentencing Guidelines to be at or above
Offens.e Level 15, prior to any departure unde.r U;S.S.·G. § 5Kl.l, and
(c) the Court imposes a term of imprisonment within or above the
range corresponding .to the offense· level calculated after any
downward departure under U.S.S.G. § 5Kl.l and the criminal history
category calculated.by the. Court, the USAO gives up its right to
appeal any portion of the sentence.
15
,
(
/ {
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 16 of 27 Page ID #:30
RESULT OF.WITHDRAWAL OF GUILTY PLEA
31. Defendant agrees that if, after entering a guilty plea
pursuant to this-agreement, defendant seeks to withdraw and succeeds
in withdrawing defendant's.guilty plea on apy basis other than a
claim and finding that entry into this plea agreement was·
involuntary, then (a) the USAO will be-relieved of all of its
obligation~ under this agreement, including in particular its
obligations re.garding the use o·f Cooperation· Information; . (n) in any
investigation, criminal pro'.3e·cution, or civil,· administr".1-tive, or
regulatory action, defendant agrees that any Cooperation Information
and any evidence derived from any Cooperation Information shall be . . . .
admissible against defendant, and defendant will not assert, and
hereby waives and giv~s up, any ·claim under the United Stat~s
Constitution, any statute, or any federal rule, that any Cooperation
Information or any evidence de~ived from any .Cooperation Information
should be suppressed or is inadmissible; and (c) should the USAO
17 choose to pursue any charge or any civil, administrative,·or
18 regulatory action that was either·dismissed or not filed as a result . .
19 of this agr~ement, then (i) any applicable s~atute of limitations
20 will be tolled between the date of defendant's signing of this
21 ·agreement and the filing commencing 0
a,ny sucJ;i action; and
22 (ii) defendant waives and'gives up all defenses based on the statute
23 of limitations, any claim of pre-indictment delay, or any speedy
24 trial claim with respect to any such actionr except to the extent
25 that such defenses· existed as of the date of defendant's signing this
2 6 agreement .
i '- 27
28
16
( ._
(
Case 2:17-cr-00322-RGK · Document 8 Filed 05/30/17 Page 17 of 27 Page ID #:31
1 32. Defendant agrees that i.f ·the count of conviction is
2 vacated, reversed, or set· as_ide, both the USAO ·and· defendant will be
3 released from all their obligations under this agreement.
4 EFFECTIVE DATE OF AGREEMENT .
5 33. This agreement is effective ·upon signature and execution of
6 all required certifications by defendant,_defendari.t 1 s counsel, and an
7· Assistant United States Attorney.
8
9
10
11
12
13
·14
15
16
BREACH OF AGREEMENT
34: Defendant agrees that if defendant, at· any time after the
signature of this agreement and execution of all required
~ertifications by defendant, defendant's counsel, and an Assistant
'United States Attorney, kn~wingly violates or-fails to perform any of
defendant's obligations under this agreement. ("a breach"), the USAO
may declare this agreement breached. For example, if defendant
knowingly, in an interview, before. a grand jury, or at trial, ·falsely
accuses another person of criminal conduct or falsely minimizes · . .
17· defendant's own role, or the role of another, in criminal conduct,
18
19
20
21
22
23
24
25
26
27
28
defendant will have breached this agreemept. All of defendant's
obligations· are material, a single breach of this agreement is
suf fiqient for the USAO to declare a breach, and defendant shall not
be deemed to have cured a breach without the express agreement of the
USAO in wr~ting. If the USAO declares this agreement breached, and
the Court finds such .a breach to have occurred, then_:
a.. If defendant has previously entered a guilty.· pl~a
pursuant to this agreement, defen9a~t will not be able to withdraw
the ·guilty plea.
"b. The USAO will be relieved of all its ob~igations under
this· agreement;. in particular, the USAO: (i) will :no longer be bound.
17
/.,..,.
i
(
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 18 of 27 Page ID #:32
1 by any agreements concerning sentencing and will be free to .seek any .
2 sentence up to. t.he statutory maximum for .the ·crime to which de,fendant
3 · has pleaded g~il ty; · (ii) wi,11 no longer. be bound by any agreements
4
5
6
7
8
9
10
11
12
13
14
15
16.
1·7
18
19
20
regarding criminal prosecution, and will be free to criminally
prosecute defendai;it for any crime, including charges that the USAO
would otherwise have been obligated not to criminally prosecute.
pursuant to this agreement; and (iii) will no ·1onger.be bound by any
agreement regarding the use of Cooperation Information and will be
free to use any Cooperation Information in any way in any
investigation, criminal prosecution, or civil, administrative,· or
regul~tory action.
c. .·The USAO will be free to criminally prosecute
defendant for· false statement, obst,ruction of justice,· and perjury
based on any knowingly false. or misleading statement by defendant. '.
d. In any investigation, criminal prosecution, or civil,
administrative, or· regulatory action: (i) defendant will.not' assert, . . .
and hereby waives and.gives 1.l.Pr any claim that any Cooperation
Information was obtained in violation of the Fifth Amendment ·
privilege against .compelled self-incrimination·; and (ii) defendant
agrees that any" Cooperation Information. and any.Plea Information, as
21 well as any evidence derived from any Cooperation Information or any
22 Plea Information, shall be admissible against· defendant, and
, 23 defendant will not assert, and hereby.waiv~s and gives u~, any claim
24 under the United states Constitutionr any statute.1 Rule 410 of the
25 Federal Rules of Evi.dence 1 Rule 11 (f) of the Federal Rules of
26 Crimin~l Procedure, or any other federal rule, that any Cooperation
27 Information, any Plea In~orrnation, or any evidence derived from any ·
28
18
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 19 of 27 Page ID #:33
1 Cooperation Information or any Plea Information should be suppressed
2 or is inadmissible~ .
3 35. Following ~he Coµ~t's finding ·of a knowing breach of this
4 agreement by defendant, should the USAO choose to pursue any charge
5 or an:y civil, administrative, or regul~'tory action that was either
6 d{smissed or not filed as a result 6f this agreement, then:
7 a. Defendant agrees that any a~plicable statute of
8 limitations i·s tolled between the date of defendant's signing of this
9 agreement and the filing commencing any such action.
10 b. Defendant.waives and gives up all defenses.based pn
11 the statute of lirn~tations, any claim-of.pre-indictment delay, or any
12 speedy t~ial claim with respect to any such action, except to the
13. extent that such defenses existed as of the date of defendant's
l4 sig~ing th~s agr~ement.
15 COURT AND PROBATION OFFICE NOT PARTIES
16 36. Defendant understands that the Court and the United States
17 Probation Office are not parties to this agreement.and need.not
18 accept any of the USAO's sentencing recommendations or the parties'
19 agr~ern~nts to facts or sentencing factors.
20 37. Defendant understands that both defendant and the USAO are
21 free to: (a) supplement the facts by supplying relevant information
· 22 tp the United States Probation Offi~e and the Court, (b) ·correct any
23 and all factual misstatements relating to the Court's Sentencing
24 Guidelines calculations ·aµd determination· of sentence, and (c) argu_e
25 on appeal and collateral review that'.the Court's Sentencing ' .
26 Guidelines calculations and the sentence it chooses· to impose are not
27 error, although each party agrees to maintain its view that the
28 calculations in paragraph 24 are consistent with the facts of this
19
I l
1
2
3
4
5
6
7
8
9
10
11
12
, 13
14
15
16
17
18
19
20
21
22
23
24
25
26
( 27
28
Case 2:17-cr~00322-RGK Document 8 Filed 05/30/17 Page-20 of 27 Page ID #:34
case. While this paragraph permits both the USAO and d~fendant to
submit full and complete factual information to the _United States
Probation Office and the Court, even if that factual information may
be viewed as inconsistent with the facts agreed to in this agreement,
this paragraph does not affect defendant's and the USAO's obligations
not to contest the facts agreed to in this agreement.
38. Defendant understands that even if the Court ignores any
sentencing recommendation, finds facts or reaches conclusions
differ~_nt from those· agreed to, and/or imposes any sentence up to the
maximum .estabrished by statute, defendant cannot 1 for that reason,
withdraw defendant's guilty plea, an;:i. defendant will remain bound to
fulfill all defendant's obligations under this agreement. Defendant
understands that no one not the prosecutor, defendan~rs attorney,
or the Court -- can make a binding prediction or promise regarding
the sentence defendant will receive, except that it will be within
the statufory maximum.,
NO. ADDITIONAL AGREEMENTS
- 39. Defendant understands that 1 except as set forth herein,
there are no promises / unders_tandings, o'r agreements between the USAO . .
and defendant or defendant's attorney, and that no additional
promise 1 understanding, or agreement may be entered into unles~ in a -
writing·sig~ed by all parties or on the record in court.-
II
II
II 20
(
(
(
Case 2:17-cr-00322-RGK. Document 8 Filed 05/30/17 Page 21of27 Page ID #:35
1 PLEA AGREEMENT PART OF THE GUILTY PLEA HEARING
2 40. The parties agree that this ag~eement will be considered
3 part of the record of _defendant's guilty plea hearing as if the
4 entire agreement had been read into the record of the proceedi~g.
5 ~GREED AND ACCEPTED
6 .ITED STATES ATTORNEY'S·OFFICE OR THE CENTRAL DISTRICT OF
7 ALIFORN!A.
9
11 States Attorneys
16 AT • HOCHMAN ttorney for Defendant
1 7 . C EDWARD MANI
18
19
20
21
22
23
24
25
26
27
28
Date
;-/.(o / t~ .Date
.s;/a//z Date
(
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 22 of 27 Page ID #:36 I
1 CERTIFICATION OF DEFENDANT
2 I have read this agreement in its entirety. I have had enough
3 time to review and consi~er.this· agreement, and I have carefully and
4 thoroughly discussed every part' of it with my attorney. I understand
·s the terms of this agreement, and I voluntarily agree to those terms.
6 I have discussed the eviden(::e with my attorney, and rp.y attorney has
7 1advised me of my rights, of possible pretrial ~otions that might be
8. filed, of possible·defenses that might be asserted either prior to or
9 at trial, of the sentencing factors set forth in 18 u.s.c. § 3553(a),
10 of relevant Sentenc;:ing Guidelines provisions, and of the consequences \
11 of entering into this agreement .. No promises, inducements, or
12 representations of any- kind have been made to me ot?.er .than those
13 contained in this agreement. No one has threatened or forced me in
14 any way to enter into this agreement. I am satisfied with the
15 representation.of 1:11Y attorney in this ni.atter, and I am pleading
16 guilty because I am guilty of the charges and wish .to take advantage·
17 of the promises set forth in this agreement, and not for any other
18
19
20
21
22
23
. 24
.MANI '?/to (CT:
Date · . ·
c 25
26
27
'"lO
(
( '
Case 2:17-cr-00322-RGK Documents Filed 05/30/17 Page 23 of 27 Page ID #:37.
1 CERTIFICATION.OF DEFENDANT'S ATTORNEY
2 I am MARC MANI' s attorney. I have carefully and tl~oroughly
3 discussed every part of. this agreement with my client. · Further, I
4 have fully advised my client of his rights, of possible pretrial
5 moti~ns that might be filed, of possible defenses that might.be
6 a~serted either prior to or at trial, of the sentencing factors set ·
7. forth in 18 U.S.C. § 3553 (a), of relevant Sentenc_ing Guidelines
provisions, and of the consequences of entering into this agreement.
To my knowledge: no promises, inducements·, or re~resentations of any
kind have been.made to my client other than those contained in this
8
9
10
11
12.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
agreementi no one has threatened or forced my client in any way to
enter into·this agreementi my client's decision"to eriter into this
agreement is an informed and voluntary one; and the factual basis set
forth in this agreement is sufficient to support my client's ·entry of
NATHAN J .Yi.a Attorney for Defendant MARC.EDWARD MANI
to this agreement.
Date ·
23
(
1
2
3
·4
·5
6
7
8
9
10
11
12
13
14
1s·
16
i7
18
19
20
21
22
23
24
25
2.6
27
28
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 24 of 27 i::'age IQ #:38
ATTACHMENT A
STATEMENT OF FACTS
The United States Attorney's Office for the Central District of
California and the defendant MARC.EDWARD MANI ("defendant"), \_
stipulate_ to and agree not to contest the following facts, and
stipuiate that such facts, in accordance with Rule ll(b) (3) of the
.Federal Rules of Criminal Procedure, provide a sufficient factual
basis for the plea of guilty in this case.
1. Defendant is a 48-year-old United States citizen and
resident of Beverly Hills, California.
2. In or around 2003, defendant incorporated Marc Mani, M.D.,
Inc. ("Mani M.D."), a plastic surg~ry center in Beverly H~lls,
Cal.ifornia. Defendant owns, operates, ar;id is' the primary plastic
surgeon at Mani M.D.
3. Mani M .. D. is a' registered California corporation that has
elected to be taxed" as an B corporation under the.Internal Revenue
Code.
4. · ·In 2011, defendant began traveling to Dubai to perform
plastic surgery for a foreign·medical center ("Medic~l Cent~e").
5; In or aroµnd November 2011, defendant's then accountant,
Accountant 1, who was aware that defendant was earning foreign
income, infqrmed _defendant that he would be required to report any
foreign bank accounts under his ownership or control to the IRS.
6'. Defendant reported $52, 620 of foreign income he earned from
performing medical services abroad on his 2011 federal income tax
return.
7. In 2012,. defendant opened a bank account at Mashreqbank, a
foreign financial institution based in Dubai, and began deposit~ng
l
(
(-
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Case 2:17-cr-00322-RGK Document 8 Filed 05/30/17 Page 2.5 of 27 Page ID #:39
income he earned from the Medical Centre into the Mashreq account.
By February 2013, defendant's Mashreq account held currency worth
over $402,000 usn:
8. From in or around May 2012, through February 28, 2013, the
balance of defendant's Mashreqbank account was in excess of $10,000.
9. In 2013, defendant hired Accountant JB to prepare his 2012
income tax return. Ac_countant JB prepared and filed defendant I s
2.01.2, .2013 and 2014 tax returns significantly underr~portin.g
defendant 1 s foreign sourced Medical Centre income.
10. Prio~ to hiring Accountant JB, defendant consulted with
other accountants as to whether he had to re12ort on his tax returns
any foreign bank· accounts he.may have and any foreign income.he may
earn. 'These other accountants informed ctefendant that he had to
report any foreign bank accounts he.may have as weli as any foreign
income he may earn. Defendant disregarded this advice.
11. With respe~t to Accountant JB, defendant discussed with
Accountant JB the foreign sourced income defendant_ was earning from
the Medical Centre from 2012 through 2014: As defendant knew,
Accountant JB prepared.and filed defendant 1 s tax returns fpr 2012
through 2014 significantly underreporting the foreign sourc_ed iricorne
earned by defendant at the Medical Centre for those years.
22
23
24
12. Between 2012 and 2014, d~fendant earned approximately
$1,280,000 in surgical fees working for the Medical Centre and failed
to report the vast majority of this income on his federal income tax
25 returns for the tax years 2012, 2013, and 2014.
26
27
28
(
Case 2:17-cr-00322-RGK Document 8. Filed 05/30/17 Page 26 of 27 Page ID #:40
1 OBLIGATION TO FILE REPORT OF FOREIGN.BANK AND ACCOUNTS . ·~ -
·2 13. United States citizens who have an interest in or a·
3 signature or other authority over a financial account in a foreign
4 country with assets in excess of $10;000 are required to disclose and
5 report the foreign .financial ·account to the ~nited States ~epartment
6 of '!reasury for· each year the financial account exi'sts, and shall do
7 so by completing, and filing, a Report of Foreign bank a~d Financial
8 Accounts FinCEN Form .114 (formerly Form TD F 90-22 .1) (\\FEAR") with
9 the Internal .Revenue Service ("IRS")". For the relevant years 1 the . (_;
10 ·deadline for filing a FBAR for each calendar year was on or before
11· June 30th of the f o],lowing year. In general, this date cannot be
12 extended.
13
14
15
16
1 '1
18
19
20
21
22
23
24
25
26 II
27 II
28 II
Case 2:17-cr~00322-RGK Document 8 Filed 05/30/17 Page 27 of 27 Page ID #:41 · ,•
FAILURE TO FILE FBARS
2 14. For portio11s of 2 012 and 2 013 I defendant maintained a
3 balance of more than· $10, ODD in his foreign Mashreq bank account
4 located in the United Arab Emirate of Dubai.
5 15. During. 2012 and 2013, defendant had. an ownership interest:
· 6_ in-and sigU;atory auth6rity,,aver his Mashreg bank account iri Dubai.
7 16. Beginning on.or aro~nd 2011, defendant knew-he was required
. 8. to file a FBAR to disclose his own~rship interest or signature
·. 9 authority :i.n his Mashreg bank accognt.
10 17. ·Defendant willfully failed to file a FEAR to disclose his. \
( 11 ·. Mashreq: ban,k account for the calendar years 2012 and 2013.
r 12 "GREED AND ACCEPTED·
13 ONITED STATES ATTORNEY'S OFFICE FOR ·THE CENTRAL DISTRICT OF-
14 ALIFORNIA
Attorney 16
18 Attorneys
19
21
22
23
24 ..
. i
( ----·-~---
25 ' - t ···· _i
26 ;
"27
Date
Date· ·
Date
. ,. I .
(
I . CLERK U.S. DISTRICT COURT . i
CENT. DISTRICT OF CALIFORNIA
1217 (
· ATTACHMENT."C"
CERTIFIED COPY OF JUDGMENT AND PROBATION/COMMITMENT ORDER
Case 2:17-cr-00322-RGK Document 30 Filed 09/19/18 Page 1of5 Page ID #:189
UNITED STATES OF AMERICA vs.
Defendant MARC EDWARD MANI
alcas: Mark Mani
United S~ates District Co~rt Central District of California
Docket No. CR 17-00322-RGK
Social Security No. _]_ JL _l_ ...2.... (Last 4 digits)
MONTH DAY YEAR In the presence of the attorney for the government, the defendant appeared in person on this date. SEPT 17 2018
.......... =-"""--~-=~--"=="-'
COUNSEL I Nathan Hochman and Marc Nurik, Retained (Name of Counsel)
PLEA ~GUILTY, and the court being -satisfied that there is a factual basis for the plea. D - -NOLO CONTENDER.E
D NOT GUILTY
FL~DING There being a finding/verdict of GUILTY, defendant has been convicted as charged ofth'e offense(s) of: Willful Failure to File Reports ofForeign Bank and Financial Accounts FinCEN Form 114, in violation of31 USC 5314 and 5322(a); 31USC1010.350(a), as charged in the single-count Information
JUDGMENT The Court asked whether there was any reason why judgment should not be pronounced. Because no sufficient cause to the AND PROB/ contraiy was shown, or appeared to the Court, the Court adjudged.the defendant guilty as charged and co~victed and ordere~ that:
COMM ORDER
(-- It is ordered that the defendant shall pay to the United States a special assessment of$ I 00, which is due immediately. Any unpaid balance s_hall be due during the period of imprisonment, at the rate of not tess than $25 per quarter, and pursuant to the Bureau of Prisons' Inmate Financial Responsibility Program.
The defendant shall comply with General Order No. 01-05.
Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant; Marc Edward Mani, is hereby committed on Count l of the Information to the custody of the Bureau of Prisons for a term of TWELVE (12) MONTHS and ONE (1) DAY.
Upon rel~ase from imprisonment, the defendant shall be placed on supervised release for a term of ONE (1) YEAR under the following terms and conditions:
1. The defendant shall comply with the i;ules and regulations of the Un_ited States Probation Office, General Order 05-02, with the exception of Conditions 5, 6, and 14 of that Order, and General Order 01-05, including the three special conditions delineated in General Order 01-05.
2. During the period of community supervision, the defendant shall pay the special assessment and fine in accordance with this judgment's orders .pertaining to such payment.
CR·I04 (wpd 10/15) JUDGMENT & PROBA TlON/COMi\-IITMENT ORDER Page I of6
Case 2:17-cr-00322-RG.K Document 30 Filed 09/19/18 Page 2 of 5 Page ID #:190 ·
USA vs. MARC EDWARD l\.t!\NI Docket No.: CR 17-00322-RGK
( The defendant shall truthfully and timely file and pay taxes owed for the years of conviction, and shall truthfully arid timely file and pay taxes during the period of communit)i supervision. Further, the defendant shall show proof to _the Probation Officer of compliance with this.order.
(
4. The defendant shall provide the Pmbation Officer with access to any and all business records, client lists, ~nd other recor~s pertaining to the operation of any business owned, in whole or in part, by the defendant, as directed by the Probation Officer. · ·
5. The defendant shall cooperate in the collection of a DNA sample from the defendant.
6. As directed by the 'Probation Officer, the defendant shall notify specific persons and organizations of specific risks and shall permit the probation officer to confirm the defendant'~ compliance with such requirement and to make such notifications.
. . . . .
The drug testing con.dition mandated by statute is suspended based on the Court's determination that the defendant poses a low risk of future substance abuse.
The Court recommends that the defendant be designated to a Bureau of Prisons facility in Southern Califom!a, . and has no objection to Lompoc.
Defendant is remanded to the custody of the U.S. Marshal forthwith. Order D9378 issued.
After the conclusion of the hearing, defendant's bond is ordered exonerated.
~ addition to the special conditions of supervision imposed above, it is hereby ordered that the Standard Conditions of Probation and Supervised Release within this judgment be imposed. The Court may change the conditions of supervision, reduce or extend the period of supervision, and at any time during the supervision period or within the ma.'<imum period permitted.by law, may issue a warrant and revok<: supervisi'on for a violation occurring during the supervision period.
September 19, 2018
R. GAR't.£.~~~s~rmtru~ ,_ Date
JUDGE-"
It is ordered that the Clerk deliver a copy of this Judgment and Probation/Commitment Order to the U.S. Marshal or other qualified officer.
September 19, 2018
Filed Date
Clerk, U.S. District Court
By IS/ Sharon L. Williams ·
Deputy Clerk
'\.-., ........
CR-l04(wpd 10/15) JUDGMENT & PR OBA TION/CO~L"IITMENT ORDER ) Page 2 of6
Case 2:17-cr-00322-RGK Document 30 Filed 09/19/18 Page 3 of 5 Page.ID #:191
USA vs. i';l!ARC EDW ARP Mi\NI Docket No.: CR 17-00322-RGK
( tie defendant shall comply with the standard conditions that have been adopted by this court (set forth below).
STANDARD CONDITIONS OF PROBATION Al'i'D SUPERVISED RELEASE
While the defendant is on probation or supervised release pursuant to this judgment:
I. The defendant shall not commit another Federal, state or local crime; 2. the defendant shall not leave the judicial district without the written
permission of the court or probation officer; 3. 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;
. 4. the defendantshall answer truthfully all inquiries by the probation officer and follow the instructions of the probation officer;
5. the defendant shall support his or her dependents and meet other family responsibilities;
6. the defendant shall work regularly at a lawful occupation unless excused by the probatio,p officer for schooling, training, or other acceptable reasons;
7.. the defendant shall notify the probation officer at least IO days prior to any change in residence or employment;
8. the defendant shall refrain from excessive use ofalcohol 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;
9. the defendant shall not frequent places where controlled substances are illegally sold, used, distributed or administered;
l 0. 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; ·
11. the defendant shall permit a probation officer to visit him or her at any time at home or elsewhere and shall permit confiscation of anv contraband observed in plaill view by the probation officer; •
12. the defendant shall notify the probation officer within 72 hotirs of being arrested or questioned by a law enforcement officer;
13. the defendant shall not ..-nter into any agreement to act as an informer or a special agent of a !aw enforcement agency withoufthe permission of the court;
14. 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 conform the
· defendant's compliance with such notification requirement; 15. the defendant shall, upon release from any period of custody, report
. to the probation officer withm 72 hours;. . 16. and, for felonv cases only: not possess a firearm, destructive device,
or any other dangerous weapon.
( . ;
, .
l._
CR-104 (wpd W/15) JUDGMENT & PROBATION/COMMITl.\IENT ORDER Page 3 of6
r (
Case 2:17-cr-00322-RGK Document 30 Filed 09/19/18 Page 4 of 5 Page ID #:192
USA vs. MARC EDWARD !vlA.NI Docket No.: CR 17-00322-RGK
Q The defendant will also comply with the following special conditions pursuant to Generai Order 01~05 (set forth below).
STATUTORY PROVISIONS PEKIAININGTO PAYMENT AND coq.ECTION OF FINANCIAL SANCTIONS
The defendant shall pay interest on a fine or restitution of more than $2,500, unless th~ court waives interest or unless the fine or restitution is paid in full before the fifteenth (15th) day after the date of the judgment pursuant to 18 U.S.C. §3612(f)( I).· Payments may be subject to penalties for default and delinquency pursuant to 18 U.S.C. §3612(g). Interest and penalties pertaining to restitution, however, are not applicable for offenses completed prior to April 24, 1996.
If all or any portion of a fine or restitution ordered. remains unpaid after the termination of supervision, the defendant shall pay the balance as directed by the United States Attorney's Office. 18 U.S.C. §3613. -
The defendant shall notify the United States Attorney within thirty (30) days of any change in the defendant's mailing address or residence until all fines, restitution, costs, and special assessments are paid in full. 18 U.S.C. §3612(b)(l)(F).
The defendant shall notify the Court through the Probation Office, aIJd.notify the United States Attorney ofany material change in the defendant's economic circumstances that might affectthe defendant's ability to pay a fine or restitution, as required by 18 U.S.C. §3664(k). The Court may also accept such notification from the government or the victim, and may, on its own motion.or that of a party or the victim, adjust the manner of payment ofa fine or restitution-pursuant to 18 U.S.C. §3664(k). See also 18 U.S.C. §3572(d)(3) and for probation 18.U.S.C. §3563(a)(7). ·
Payments shaU be applied in the following order:
1. Special assessments pursuant to 18 U.S.C. §3013; 2. Restitution, in this sequence (pursuant to 18 U.S.C. § 3664(i}, all non-federal victims must be paid before the United
·States is paid): Non-federal victims (individual and corporate), Providers of compensation to non-federal victims, The United States as victim;
3. Fip.e; . . 4. Community restitution, pursuant to 18 U.S.C. §3663(c); and 5. Other penalties and costs.
SPECIAL CONDITIONS FOR PROBATION AND SUPERVISED RELEASE
As directed by the Probation Officer, the defendant shall provide to the Probation Officer: ( l) a signed release authorizing credit report inquiries; (2) federal and state income tax returns or a signed release authorizing their disclosure; and (3) an accurate financial statement, with supporting documentation as to all assets, income and expenses of the defendant In addition, the defendant shall not apply for any loan or open aiiy line of credit without prior approval of the Probation Officer. ·
The defendant shall maintain one personal checking account. All of defendant's income, "monetary gains," or other pecuniary proceeds shall be deposited into this account, which shall be used for payment of all personal expenses. Records of all other bank accounts, including any business accounts, shall be disch?sed to the Probation Officer upon request.
The defendant shall not transfer, sell, give away, or otherwise convey any asset with a fair market value in excess of $500 without approval of the Probation Officer until all financial obligations imposed by the Court have been satisfied in full.
These conditions are in addition to any other conditions imposed by this judgment.
CR-104(wpd 10/15) JUDGMENT & PROBATION/COMMITMENT ORDER Page 4 of6
( \
Case 2:17"'.cr-00322-RGK Document 30 Filed 09/19/18 Page 5 of 5 Page ID #:193
RETURN
I have executed the withi.n Judgment and Commitment as follows:
Defendant delivered on
·Defendant noted on appeal on
Defendant released on
. Mandatdssued on
Defendant's appeal determined on
Defendant delivered on
at
. .':
to
to
the institution designated by the Bureau of Prisons, with a certified copy of the within Judgment and Commitment.
United States Marshal
By
Date · Deputy Marshal
CERTIFICATE I hereby attest and certify this date that the· foregoing document is a full, true and correct copy of the original on file in my office, and in my legal custody.·
Clerk, U.S. District Court
.. c··. By
Filed Date Deputy Clerk \.~- ..
FOR U.S. PROBATION OFFICE USE ONLY
Upon a finding of violation of probation or supervised release, I understand that the eourt.may (1) revoke supervision, (2) extend the . te1m of supervision, and/or (3) modify the conditions of.supervision. · ·
I
\ .. __ .
These conditions have been r~ad to me. I fully understand the conditions and have been provided a copy of them .
. (Signed)-------'------------Defendant
U. S: Probation Officer/Designated Witness
Date·.
Date
CR-104 (wpd 10115) JUDGMENT & PROBATION/COMMITMENT ORDER Page 5 of6
(
I CLERK U.S. DISTRICT COURT
CENJi DISTRICT OF CALIFORNIA
(
(
Case 2:17-cr-00322-RGK Document 29 Filed 09/17/18 Page 1of2 Page ID #:187 ,•
Case No. . CR 17-00322-RGK
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA
CRIMINAL MINUTES - G_ENERAL
Date September 17, 2018 ~~~~~~~~~~~~~~~~~~~~~~~-
Present: The Honorable R. GARY KLAUSNER, UNITED STATES DISTRICT JUDGE
Interpreter NI A ~~~~~~~~~......,...~~~~~~~~~~~~~~~~~~~~~~~~~
Sharon L. Williams
. J)eputy Clerk
U.S.A. v. Defendant(s):
MARC EDWARD MANI
Proceedings: . SENTENCING
Sandra MacNeil James Hughes
Court'Reporter/Recorder, Tape No . . '. ··, ··_·. ' .
Assistant [JS. Attorney .· . . . .
Attorneys for Defendants:
X- X . Nathan Hochman
MarcNurik
x
x
x x
(' Court and counsel confer. Co~nsel present argument. Defendant addresses the Court. ·The Court places
I
l '
findings on the record and proceeds with sentencing.
It is ordered that the defendant shall pay to the United States a special assessment of $100, which is due immediately. Any unpaid balance shall be due during the period of imprisonment, at the rate of not less than $25 · per quarter, and pursuant to the Bureau of Prisons' Inmate Financial Responsibility Program. ·
The defendant shall comply with General Order No. 01-05.
Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant, Marc Edward Mani, is h~reby committed on Count 1 of the Information to the custody of the Bureau of Prisons for a term ofTWEL VE (12) MONTHS and ONE (1) DAY.
Upon release from imprisonment, the defendant shall be placed on supervised release for a term of ONE (l)YEAR under the following terms and conditions: .
1. The defendant shall comply with the rules and regulations of the United States Probation Office, General Order ·05-02, with the exception of Conditions 5, 6, and 14 of that Order, and General Order 01-05, including the three special conditions delineated in General Order 01-05. . .
2. During the period of community supervision, the defendant shall pay the special assessment and fine in accordance with this judgment's orders pertaining to such payment.
CR-11 (09/98) CRI:\HNAL 1\UNUTES - GENERAL Page I of2
(
(
l
Case 2:17-cr-00322-:RGK Document 29 Filed 09/17/18 Page 2·of 2 Page ID #:188
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA
CRIMINAL MINUTES - GENERAL
3. The defendant shall truthfully and timely file and pay taxes owed for the years of conviction, and shall truthfully and timely file and pay taxes during the period of community supervision. Further, the defendant shall show pro·cif to the Probation Officer of compliance with this order.
4. The defendant shall .provide the Probation Officer with access to any and all business records, client lists, . and other records pertaining to the operation of any business owned, in whole or in part, by the defendant, . as directed by the Probation Officer. ·
5. The defendant shall cooperate in the collection of a DNA sample from the defendant.
6. As directed by the Pqlbation Officer, the defendant shall notify specific persons and organizations of specific risks and shall permit the pr<?bation officer to confirm the defendant's compliance with such requirement and to make such notifications. · ·
The drug testing condition mandated by statute is suspended based on the Court's determination that the defendant poses a low risk of future substance abuse. ·
The Court recommends that the defendant be designated t~ a Bureau of Prisons facility in Southern California, and has no objection to Lompoc.·
Defendant is remanded to the custody of the U.S. Marshal forthwith. Order D9378 issued.
After the conclusion oftpe hearing, defendant's bond is ordered exonerated.
IT IS SO ORDERED.
24
Initials of Deputy Clerk slw ~~~~~~~~~-
.. ,
.. -.,. J
CR-l l (09/98) CRIML"IAL l\.UNUTES - GENER.\L Page 2 of2
·1217 ( \·~--
