Free Plea Agreement - District Court of Delaware - Delaware

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IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF DELAWARE
UNITED STATES OF AMERICA, :
Plaintiff, .
v.
: Criminal Action No. 07- 24 SLR
CHRISTOPHER M. KRAUSS, :
Defendant.
MEMORANDUM OF PLEA AGREEMENT
Pursuant to discussions between the United States of America, by and through its
attorneys, Colm F. Connolly, United States Attorney for the District of Delaware, and Douglas E.
McCann, Assistant United States Attomey for the District of Delaware, and Edmund D. Lyons,
Jr., Esquire, attorney for the defendant, CHRISTOPHER M. KRAUSS, the following agreement
is hereby entered into by the respective parties:
l. The defendant shall waive indictment and plead guilty in the United States
District Court for the District of Delaware to a one count Felony Information charging the
defendant with willfully making a false statement in a Fonn 43 3-A (Collection Information
Statement for Wage Eamers and Self Employed Individuals) in violation of 26 U.S.C. § 7206(l),
which carries a maximum sentence of three years imprisonment, a fine of $250,000, one year of
supervised release, a $100.00 special assessment, and the costs of prosecution, which the parties
stipulate to be zero.
2. The defendant understands that the elements of the offense to which he is
pleading guilty are that: (1) the defendant made and signed a Form 433-A that contained false
information as to a material matter; (2) the defendant knew the information was false; (3) the

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false statement was material; (4) the Form 433-A contained a written declaration that it was
being signed subject to penalties of perjury; and (5) in making and filing the Form 433-A
containing the said false statement, the defendant acted willfully.
3. The defendant knowingly, voluntarily and intelligently admits that on or about
October 21, 2003, he willfully made, signed and filed a Form 433-A that contained false
infonnation as to a material matter, that is, he indicated on the said Form 433-A that he was not a
party to a lawsuit when in fact he was a party to a lawsuit filed August 27, 2003 seeking in
excess of $100,000. The defendant further admits that this false statement was material, and that
the Form 433-A contained a written declaration that it was being signed subject to penalties of
perjury.
4. The defendant understands that he owes the lnternal Revenue Service back taxes,
penalties, and interest. If full payment cannot be made immediately, defendant agrees to make a
complete and accurate financial disclosure to the TRS on forms prescribed by the IRS (including,
but not limited to, TRS Form 433-A and Form 433-B, as appropriate). Defendant also agrees to
provide the above—described information to the probation office.
5. Provided that the United States Attorney does not learn of conduct inconsistent
. . . . . . g,g’..~m{/ 4** . .
with acceptance of responsibility, the United States will recommen three- evel reduction inthe
offense level for the charge above for the defendant’s affirmative acceptance of responsibility
under Sentencing Guideline § 3El.l. The United States makes this recommendation because the
defendant has timely notified authorities of his intention to enter a plea of guilty, thereby
permitting the United States to avoid preparing for trial and permitting the Court to allocate its
resources efficiently.
6. The defendant understands that at sentencing, the District Court must consider the

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United States Sentencing Guidelines and take them into account in exercising its discretion to
determine the appropriate sentence and must also consider the other factors bearing on an
appropriate sentence pursuant to Title 18, United States Code, Section 3553(a). The defendant
further understands that the government will likely recommend that the Court impose a sentence
consistent with the sentencing range set forth by the sentencing guidelines. The defendant
recognizes that the final determination of the defendant's sentence will be made by the Court.
The defendant further understands that the Court is not bound by any stipulations or
recommendations of the parties. The defendant agrees that he will not be allowed to withdraw
his guilty plea because the Court calculates the guidelines differently than he expects, or imposes
a sentence greater than what he expects, or imposes a sentence contrary to any stipulation of the
parties or recommendation of his attorney.
7. The defendant agrees to pay the special assessment of S 100.00 at the time of
sentencing.
8. lf the Court sentences the defendant to a term of incarceration and orders the
payment of any special assessment or fine as part of the defendant's sentence but the defendant is
unable to pay the full amount of the special assessment or fine at the time of sentencing, the
defendant agrees voluntarily to enter the United States Bureau of Prisons' administered program
known as the Inmate Financial Responsibility Program, through which the Bureau of Prisons will
collect a portion of the defendant‘s prison salary and apply it on the defendant’s behalf to the
payment of the outstanding debt ordered.
9. The parties reserve the right to defend the probation officer‘s findings at the
sentencing hearing and to defend the sentencing cou1t's rulings at any subsequent proceedings,
including any appeal. The parties realize that the Court is not bound by any stipulations reached

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by the parties. However, if the Court decides not to follow any stipulation or recommendation in
this Memorandum of Plea Agreement, or if the defendant does not receive the benefits he expects
from any such stipulation or recommendation, the defendant may not withdraw his guilty plea.
I0. It is further agreed by the undersigned parties that this Memorandum supersedes
all prior promises, representations, and statements of the undersigned parties; that this
Memorandum may be modified only in a written agreement executed by all the undersigned
parties; and that any and all promises, representations, and statements made prior to or after this
Memorandum are null and void and have no effect whatsoever unless committed to writing in the
manner so provided in this paragraph.
COLM F. CONNOLLY
United States Attorney
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/ ‘ By: Mriwlz ’- { (6 -..
Edmund D. Lyons, Ir., Esquire Douglas E. McCann
Attomey for Defendant Assistant United States Attorney
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Christopher M. Krauss
Defendant
Dated: ,2007
* * *
AND NOW this l*l··~h·\ day of i , 2007, the foregoing Memorandum
of Plea Agreement is hereby ) (rejected) by the Court.
HONORABLE L. ROBINSON
UNITED STATES DISTRICT JUDGE
DISTRICT OF DELAWARE