Judgment as to Leon Haynes (1), Guilty on Counts 1s-3s, 4s, 5s, 7s-8s — United States v. Haynes (Dkt. 128, D.N.J. No. 2:24-cr-00232)

Record facts

U.S. District Court for the District of New Jersey · No. 2:24-cr-00232-WJM · Doc. 128 · 2026-04-15 · Docket on CourtListener

Full text

Case 2:24-cr-00232-WJM Document128 Filed 04/15/26 Page 1 of 8 PagelD: 1727

AO 245B (Mod. D/NJ 42/06) Sheet 1 - Judgment In a Criminal Case

UNITED STATES DISTRICT COURT
District of New Jersey

UNITED STATES OF AMERICA

V. CASE NUMBER 2:24-CR-00232-WJM-1
LEON HAYNES

Defendant.

JUDGMENT IN A CRIMINAL CASE
(For Offenses Committed On or After November 1, 1987)

The defendant, LEON HAYNES, was represented by MICHAEL P. KORIBANICS and VANDO CARDOSO.

The defendant was found guilty on count(s) 1s-18s by a jury verdict on 11/10/2025 after a plea of not guilty. Accordingly,

the court has adjudicated that the defendant is guilty of the following offense(s):

Title & Section Nature of Offense Date of Offense

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 2/23/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 6/12/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 7/20/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 10/6/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 6/12/2022
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 1/8/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 1/8/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 4/3/2021
FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 7/2/2021
FALSE RETURNS

26:7206{2) AIDING AND ASSISTING IN THE PREPARATION OF 11/9/2021

FALSE RETURNS

26:7206(2) AIDING AND ASSISTING IN THE PREPARATION OF 2/6/2022
FALSE RETURNS

18:1341 MAIL FRAUD 11/2020-1/2023

Count

Number(s)
is-3s

4s

5s

6s

7s-8s

9s

10s-11s

12s

13s

14s

15s

16s
Case 2:24-cr-00232-WJM Document128 Filed 04/15/26 Page 2 of 8 PagelD: 1728

AO 245B (Mod. DINJ 12/06) Sheel 1 - Judgment in a Criminal Case

26:7201 TAX EVASION 2021 17s

26:7201 TAX EVASION 2022 18s

As pronounced on April 08, 2026, the defendant is sentenced as provided in pages 2 through 8 of this judgment.
The sentence is imposed pursuant to the Sentencing Reform Act of 1984.

It is ordered that the defendant must pay to the United States a special assessment of $1 800.00, $100.00 for each
of counts 1s-18s, which shall be due immediately. Said special assessment shall be made payable to the Clerk, U.S. District
Court.

lt is further ordered that the defendant must 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. If ordered to pay restitution, the defendant must notify the court and United States attorney of any
material change in economiceitCumstances.

Signed this / day of April, 2026.

Senior U.S. /Asirict Judge

07649
Case 2:24-cr-00232-WJM Document128_ Filed 04/15/26 Page 3 of 8 PagelD: 1729

AO 2458 {Mod. D/NJ 12/06} Sheet 2 - imprisonment

Judgment - Page 3 of 8
Defendant: LEON HAYNES

Case Number; 2:24-CR-00232-WJM-1

IMPRISONMENT

The defendant is hereby committed to the custody of the United States Bureau of Prisons to be imprisoned for a
term of +44 months - 36 months on each of Counts 1s-15s, 1444 months on Count 16s, 60 months on each of Counts 17s
and 18s, all such terms to run concurrently.

The Court makes the following recommendations to the Bureau of Prisons: designate a facility for service of this
sentence as near as possible to defendant’s home address.

The defendant will surrender for service of sentence ai the institution designated by the Bureau of Prisons.

RETURN

| have executed this Judgment as follows:

Defendant delivered on To
At , with a certified copy of this Judgment.

United States Marshal

By

Deputy Marshal
Case 2:24-cr-00232-WJM Document128 Filed 04/15/26 Page 4 of 8 PagelD: 1730

AQ 2458 (Mod, D/NJ 412/06) Sheet 3 - Supervised Release

Judgment - Page 4 of 8
Defendant: LEON HAYNES
Case Number: 2:24-CR-00232-WJM-1

SUPERVISED RELEASE

Upon release from imprisonment, you will be on supervised release for a term of 5 years - 1 year on each of Counts
1s to 15s, 5 years on Count 16s, and terms of 3 years on each of Counts 17s and 18s, all such terms to run concurrently.

Within 72 hours of release from custody of the Bureau of Prisons, you must report in person to the Probation Office
in the district to which you are released.

While on supervised release, you must not commit another federal, state, or local crime, must refrain from any
unlawful use of a controlled substance and must comply with the mandatory and standard conditions that have been adopted
by this court as set forth below.

You must submit to one drug test within 15 days of commencement of supervised release and at least two tests
thereafter as determined by the probation officer.

You must cooperate in the collection of DNA as directed by the probation officer

if this judgment imposes a fine, special assessment, costs, or restitution obligation, it is a condition of supervised
release that you pay any such fine, assessments, costs, and restitution that remains unpaid at the commencement of the
term of supervised release.

You must comply with the following special conditions:
ALCOHOL/DRUG TESTING AND TREATMENT

You must refrain from the illegal possession and use of drugs, including prescription medication not prescribed in
your name, and the use of alcohol, and must submit to urinalysis or other forms of testing to ensure compliance. It
is further ordered that you must submit to evaluation and treatment, on an outpatient or inpatient basis, as approved
by the U.S. Probation Office. You must abide by the rules of any program and must remain in treatment until
satisfactorily discharged by the Court. You must alert all medical professionals of any prior substance abuse history,
including any prior history of prescription drug abuse. The U.S. Probation Office will supervise your compliance with
this condition.

FINANCIAL DISCLOSURE

Upon request, you must provide the U.S. Probation Office with full disclosure of your financial records, including co-
mingled income, expenses, assets and liabilities, to include yearly income tax returns. With the exception of the
financial accounts reported and noted within the presentence report, you are prohibited from maintaining and/or
opening any additional individual and/or joint checking, savings, or other financial accounts, for either personal or
business purposes, without the knowledge and approval of the U.S. Probation Office. You must cooperate with the
U.S. Probation Officer in the investigation of your financial dealings and must provide truthful monthly statements
of your income. You must cooperate in the signing of any authorization to release information forms permitting the
U.S. Probation Office access to your financial records.

INTERNAL REVENUE SERVICE - COOPERATION

You must fully cooperate with the Internal Revenue Service by filing all delinquent or amended returns within six
months of the sentence date and timely file all future returns that come due during the period of supervision. You
must properly report all corrected taxable income and claim only allowable expenses on those returns. You must
provide all appropriate documentation in support of said returns. Upon request, you must furnish the Internal
Revenue Service with information pertaining to all assets and liabilities, and you must fully cooperate by paying all
taxes, interest and penalties due, and otherwise comply with the tax laws of the United States.
Case 2:24-cr-00232-WJM Document128_ Filed 04/15/26 Page 5 of 8 PagelD: 1731

AO 2458 (Mod. O/NJ 12/06) Sheet 3 - Supervised Release

Judgment - Page 5 of 8
Defendant: LEON HAYNES
Case Number: 2:24-CR-00232-WJM-1

NEW DEBT RESTRICTIONS

You are prohibited from incurring any new credit charges, opening additional lines of credit, or incurring any new
monetary loan, obligation, or debt, by whatever name known, without the approval of the U.S. Probation Office. You
must not encumber or liquidate interest in any assets unless it is in direct service of the fine and/or restitution
obligation or otherwise has the expressed approval of the Court.

SELF-EMPLOYMENT/BUSINESS DISCLOSURE

You must cooperate with the U.S. Probation Office in the investigation and approval of any position of self-
employment, including any independent, entrepreneurial, or freelance employment or business activity. If approved
for self-employment, you must provide the U.S. Probation Office with full disclosure of your self-employment and
other business records, including, but not limited to, all of the records identified in the Probation Form 48F (Request
for Self Employment Records), or as otherwise requested by the U.S. Probation Office.

OCCUPATIONAL RESTRICTIONS

As a further special condition of supervised release, you must refrain from employment or self-employment as a tax
preparer or in a similar position in which you submit claims for Government benefits.
Case 2:24-cr-00232-WJM Document128 Filed 04/15/26 Page 6 of 8 PagelD: 1732

AO 245B (Mod. D/NJ 12/06) Sheet 3a - Supervised Release

Judgment - Page 6 of 8

Defendant: LEON HAYNES
Case Number: 2:24-CR-00232-WJM-1

STANDARD CONDITIONS OF SUPERVISION ©

As part of your supervised release, you must comply with the following standard conditions of supervision. These conditions
are imposed because they establish the basic expectations for your behavior while on supervision and identify the minimum
tools needed by probation officers to keep informed, report to the court about, and bring about improvements in your conduct
and condition.

1)

9)

You must report to the probation office in the federal judicial district where you are authorized to reside within 72 hours
of your release from imprisonment, unless the probation officer instructs you to report to a different probation office or
within a different time frame.

After initially reporting to the probation office, you will receive instructions from the court or the probation officer about
how and when you must report to the probation officer, and you must report to the probation officer as instructed.

You must not knowingly leave the federal judicial district where you are authorized to reside without first getting
permission from the court or the probation officer.

You must answer truthfully the questions asked by your probation officer.

You must live at a place approved by the probation officer. lf you plan to change where you live or anything about your
living arrangements (such as the people you live with), you must notify the probation officer at least 10 days before the
change. If notifying the probation officer in advance is not possible due to unanticipated circumstances, you must notify
the probation officer within 72 hours of becoming aware of a change or expected change.

You must allow the probation officer to visit you at any time at your home or elsewhere, and you must permit the
probation officer to take any items prohibited by the conditions of your supervision that he or she observes in plain
view.

You must work full time (at.least 30 hours per week) at a lawful type of employment, unless the probation officer
excuses you from doing so. If you do not have fulltine employment you must try to find full-time employment, unless
the probation officer excuses you from doing so. If you plan to change where you work or anything about your work
(such as your position or your job responsibilities), you must notify the probation officer at least 10 days before the
change. If notifying the probation officer at least 10 days in advance is not possible due to unanticipated
circumstances, you must notify the probation officer within 72 hours of becoming aware of a change or expected
change.

You must not communicate or interact with someone you know is engaged in criminal activity. If you know someone
has been convicted of a felony, you must not knowingly communicate or interact with that person without first getting
the permission of the probation officer.

If you are arrested or questioned by a law enforcement officer, you must notify the probation officer within 72 hours.

10) You must not own, possess, or have access to a firearm, ammunition, destructive device, or dangerous weapon (i.e..

anything that was designed, or was modified for, the specific purpose of causing bodily injury or death to another
person such as nunchakus or tasers).

11) You must not act or make any agreement with a law enforcement agency to act as a confidential human source or

informant without first getting the permission of the court.

12) If the probation officer determines that you pose a risk to another person (including an organization), the probation

officer may require you to notify the person about the risk and you must comply with that instruction. The probation
officer may contact the person and confirm that you have notified the person about the risk.

Case 2:24-cr-00232-WJM Document128_ Filed 04/15/26 Page 7 of 8 PagelD: 1733

AO 245B (Mod. DiNJ 12/06) Sheet 3a - Supervised Release

Judgment - Page 7 of 8
Defendant: LEON HAYNES ,
Case Number: 2:24-CR-00232-WJM-4

STANDARD CONDITIONS OF SUPERVISION

13) You must follow the instructions of the probation officer related to the conditions of supervision,

Upon a finding of a violation of probation or supervised release, | understand that the Court may (1) revoke supervision
or (2) extend the term of supervision and/or modify the conditions of supervision.

These conditions have been read to me. | fully understand the conditions, and have been provided a copy of them.

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You shall carry out all rules, in addition to the above, as prescribed by the Chief U.S. Probation Officer, or any of his
' associate Probation Officers.

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(Signed)

Defendant Date

U.S, Probation Officer/Designated Witness Date

Case 2:24-cr-00232-WJM Document128 _ Filed 04/15/26 Page 8 of 8 PagelD: 1734

AO 2458 (Mod. D/NJ 12/06) Sheet 6 - Restitution and Forfeiture

Judgment - Page 8 of 8
Defendant: LEON HAYNES
Case Number: 2:24-CR-00232-WJM-1

RESTITUTION AND FORFEITURE

RESTITUTION

The defendant shail make restitution in the amount of $55,217,857.72. Payments should be made payable to the
U.S. Treasury and mailed to Clerk, U.S.D.C., 402 East State Street, Rm 2020, Trenton, New Jersey 08608, for distribution
to the IRS.

IRS RACS,

Attn: Mail Stop 6261, Restitution
333 W. Pershing Avenue
Kansas City, Missouri 64108

The amount ordered represents the total amount due to the victim for this loss. Your restitution obligation will not
be affected by any restitution payments made by other defendants in this case, except that no further payments will be
required once payment(s) by one or more defendants fully satisfies the victim’s total losses. The following defendant(s) in
the following case(s) may be subject to restitution orders to the same victim for their respective loss amounts:

James Mastrogiovanni, 25CR00330
Albania Rosario, 25CR00131
Renville Eccles, 24CR00351
Taisha Bramwell, 24CR00715

The restitution is due immediately. It is recommended that you participate in the Bureau of Prisons Inmate Financial
Responsibility Program (IFRP). If you participate in the IFRP, the restitution will be paid from those funds at a rate equivalent
to $25 every 3 months. In the event the entire restitution is not paid prior to the commencement of supervision, you must
satisfy the amount due in monthly installments of no less than $500, to commence 30 days after release from confinement.

Unless the court has expressly ordered otherwise, if this judgment imposes imprisonment, payment of criminal
monetary penalties is due during imprisonment. All criminal monetary penalties, except those payments made through the
Federal Bureau of Prisons’ Inmate Financial Responsibility Program, are made to the clerk of the court.

Payments shall be applied in the following order: (1) assessment, (2) restitution principal, (3) restitution interest, (4)
AVAA assessment, (5) fine principal, (6) fine interest, (7) community restitution, (8) JVTA assessment, (9) penalties, and
(10) costs, including cost of prosecution and court costs.

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