Order — United States v. Rebekah Proctor (Eastern District of Tennessee, Document 28)

Summary

Order in United States v. Rebekah Proctor, Case No. 4:24-cr-00004, in the United States District Court for the Eastern District of Tennessee at Winchester, Document 28, filed March 12, 2025. The Court accepts and adopts a magistrate judge's report and recommendation, grants the defendant's motion to withdraw her not guilty plea to Counts Seventeen and Nineteen of the twenty count Indictment, and accepts her guilty plea to those counts. It adjudges her guilty of Count Seventeen, willful failure to collect, account for, and pay over tax under 26 U.S.C. § 7202, and Count Nineteen, wire fraud under 18 U.S.C. § 1343. The defendant remains in custody until further order or sentencing, scheduled for July 11, 2025, at 9:00 a.m.

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                             UNITED STATES DISTRICT COURT
                            EASTERN DISTRICT OF TENNESSEE
                                    AT WINCHESTER

 UNITED STATES OF AMERICA                        ) Case No. 4:24-cr-00004
                                                 )
 v.                                              ) District Judge Travis R. McDonough
                                                 )
 REBEKAH PROCTOR                                 ) Magistrate Judge Christopher H. Steger
                                                 )


                                              ORDER


         U.S. Magistrate Judge Christopher H. Steger filed a report and recommendation (Doc.

27) recommending that the Court: (1) grant Defendant’s motion to withdraw her not guilty plea

to Counts Seventeen and Nineteen of the twenty count Indictment; (2) accept Defendant’s guilty

plea to Counts Seventeen and Nineteen of the twenty count Indictment; (3) adjudicate Defendant

guilty of Count Seventeen: willful failure to collect, account for, and pay over tax, in violation of

26 U.S.C. § 7202; (4) adjudicate Defendant guilty of Count Nineteen: wire fraud in violation of

18 U.S.C. § 1343; and (5) order that Defendant remain in custody pending sentencing or further

order of this Court.

         After reviewing the record, the Court agrees with Magistrate Judge Steger’s report and

recommendation. Accordingly, the Court ACCEPTS and ADOPTS the magistrate judge’s

report and recommendation (Doc. 27) pursuant to 28 U.S.C. § 636(b)(1) and ORDERS as

follows:

      1. Defendant’s motion to withdraw her not guilty plea to Counts Seventeen and Nineteen of

         the twenty count Indictment is GRANTED;

      2. Defendant’s plea of guilty to Counts Seventeen and Nineteen of the twenty count

         Indictment is ACCEPTED;

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   3. Defendant is hereby ADJUDGED guilty of Count Seventeen: willful failure to collect,

      account for, and pay over tax, in violation of 26 U.S.C. § 7202;

   4. Defendant is hereby ADJUDGED guilty of Count Nineteen: wire fraud in violation of 18

      U.S.C. § 1343; and

   5. Defendant SHALL REMAIN in custody until further order of this Court or sentencing in

      this matter which is scheduled to take place on July 11, 2025, at 9:00 a.m.

      SO ORDERED.

                                           /s/ Travis R. McDonough
                                           TRAVIS R. MCDONOUGH
                                           UNITED STATES DISTRICT JUDGE




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