Free Plea Agreement - District Court of Delaware - Delaware

Case 1 :08-cr-00024-SLR Document 6 Filed O4/07/2008 Page 1 of 3
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V C IN THE UNITED STATES DISTRICT COURT O?
FOR THE DISTRICT OF DELAWARE
UNITED STATES OF AMERICA, )
v. g Criminal Action No. 08-
JERROLD RICHARD, i
Defendant. g
MEMORANDUM OF PLEA AGREEMENT
Pursuant to discussions between the United States of America, by and through its attorney,
David L. Hall, Assistant United States Attorney for the District of Delaware, and the defendant, Jerrold
Richard, by and through his attomey, Edmond D. Lyons, Jr., Esquire, the following agreement is hereby
entered into by the respective parties:
1. The Defendant shall waive indictment and plead guilty in the United States District Court
for the District of Delaware to Count One of an Infomiation, which charges willfully subscribing a false
personal (1040) income tax return for the calendar year 2004, in violation of 26 U.S.C. § 7206(l ), which
carries a maximum sentence of a term of imprisonment of tl1ree years, 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 ofthe offense to which he is pleading guilty
are that: (1) the Defendant made and signed a Form 1040 tax return for the year 2004 that contained
false information as to a material matter; (2) the Defendant knew the information was false; (3) the false
statement was material; (4) the return contained a written declaration that it was being signed subject
to the penalties of perjury; and (5) in tiling the false return, the Defendant acted willfully.

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3. The Defendant admits that he is in fact guilty ofthe offense described in paragraph 1. The
Defendant agrees to iile amended tax returns, prior to sentencing, for all tax years from 2001 through
2004.
4. The defendant understands that the District Court must consider the United States
Sentencing Guidelines and the factors set forth in Title 18, United States Code, Section 3553(a) in
determining an appropriate sentence. At this stage (prior to the preparation of the pre-sentence report),
the defendant should expect that the Government will recommend that the Court impose a sentence
consistent with the sentencing range set forth by the sentencing guidelines. The defendant understands,
however, that the ultimate determination of an appropriate sentence will be up to the sentencing judge.
The Court may impose a sentence which exceeds, falls below, or is contained within the sentencing
range prescribed by the sentencing guidelines. The defendant expressly acknowledges that if the Court
imposes a sentence outside the range set forth in the sentencing guidelines, or otherwise different than
the defendant expected, or contrary to the recommendation of his attorney or the United States, the
defendant will not be allowed to withdraw his guilty plea on that basis.
5. The Defendant understands that the Govemment’s view of the evidence, including any
relevant conduct for the tax years 2001 through 2004, is that the amount of tax avoided is about
$134,000. Defendant contends the amount of the tax avoided in this period is approximately $92,000.
The Defendant and the United States stipulate and agree that the Sentencing Guidelines offense level
is 16 pursuant to Guidelines Sections 2Tl .1 and 2T4. 1. Based on the defendant’s actions to date, the
United States recommends that the Court grant a three-level reduction in the base offense level for the
defendant’s affirmative acceptance of responsibility under Sentencing Guideline § 3E1.1. The United
States so agrees because the defendant has timely notified the 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. Should the defendant perform any act inconsistent with affirmative

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7. It is further agreed by the undersigned parties that this Memorandum supersedes all prior
promises, representations, and statements ofthe parties; that this Memorandum may be modified only
in writing signed by all the 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.
COLM F. CONNOLLY
U11ited States Attorney
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Edmo . Lyons, Jr., Esquire David L. Hall
Att __ ey for Defendant Assistant United States Attorney
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Richard
Def dant
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AND NOW, this -1*** day of , 2008, the foregoing Memorandum
of Plea Agreement is hereby ccepted (rejected) by this Court.
STATEé DISTRICT JUDGE

Case 1:08-cr-00024-SLR

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