Exhibit YY — Case 5:24-cr-00292-PCP, Document 78-4
Summary
This is Exhibit YY to Document 78-4, filed 07/25/25: a Plea Memorandum filed 02/13/12 in the federal criminal case against defendant Reed. The defendant agrees to plead guilty to Count One, Conspiracy to Defraud the United States, to Count Thirty-one, Aggravated Identity Theft, and to a criminal information charging attempt to evade or defeat tax. The memorandum sets out stipulated Sentencing Guidelines factors, including a base offense level of 28 and an adjusted offense level of 34, plus a consecutive two-year sentence on the identity theft count. It also covers a special assessment, restitution to the IRS and the Federal Trade Commission, a waiver of appeal and the rights given up by pleading guilty.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
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“Exhibit YY — Case 5:24-cr-00292-PCP, Document 78-4.”
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Case 5:24-cr-00292-PCP Document 78-4 Filed 07/25/25 Page 1 of 27
Exhibit YY
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''' j
l FILED
1 DANIEL G BO G D EN
.
FED 1:;2012
Upitçd States Attonw y
2 DlstnctofN evada CLERK Oi;DISTRIGTGOURT
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U NITED STATES D ISTRICT COU RT
7
DISTRICT O F N EVA DA
8
-
000-
9
10 U N ITED STA TES O F AM ER ICA ,
11 Plaintiff, 2:11-CR-247-PM P-CW H
12 vs. PLEA M EM O RAN D UM
13 W ILLIA M S.REED ,
14 D efendant.
15
16 The U nited States,by and through D anielG .Bogden,U nited States
17 A ttorney;and J.G regory D am m ,A ssistantU nited StatesA ttorney;and D efendant,
18 W ILLIA M S.REED ;and D efendant'sattorney,Krystallin D .Hernandez,Esq.,
19 subm itthisplea m em orandum underFederalRules ofCrim inalProcedure
20 11(c)(1)(A)and (B).
21 1.
22 PLEA A G REEM EN T
23 The United States and D efendanthave reached the follow ing plea
24 agreem ent,w hich isnotbinding upon the Court:
25 ...
26
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l A . The Plea
2 D efendantw illplead guilty to Cotm tO ne ofthe Indictm ent,charging him
.
3 w ith Conspiracy to D efraud the U nited States,in violation ofTitle 18,U nited
4 StatesCode,Section 371;CountThirty-one ofthe lndictm ent,charging him w ith
5 A ggravated Identity Theft,in violation ofTitle l8,United StatesCode,Section
6 1028A(a)(1)'
,andtoaCriminallnformation,charginghim withAttempttoEvade
7 orD efeatTax,in violation ofTitle 26,U nited SttesCode,Section 7201.
8 B. A dditionalCharges
9 TheUnited StatesAttorney'sOfficefortheDistrictofNevada(hereinaRer
10 ''TheUnited States'')willbringnoadditionalchargeorchargesagainstDefendant
ll arising outofthe investigation thatculm inated in this Plea M em orandum except
12 thatthe U nited States expressly reservesthe rightto prosecute D efendantforany
13 crim e ofviolence,asdetined by Title 18,U nited StatesC ode,Section 16,in w hich
14 Defendantm ay have participated ifDefendantcornm its such a crim e afterthe
15 execution ofthisA greem ent,orforany such crim e conunitted before the
16 execution ofthisA greem entifthe U nited States had no know ledge ofthe facts
17 tm derlying the crim ethrough itsinvestigation,orDefendantdid notdisclose the
18 crim e before the execution ofthisA greem ent.
19 C . Sentencing Guideline Calculations
20 D efendantunderstandsthatthe Coul'tisrequired to considerU nited States
21 SentencingGuidelines(HU.S.S.G.''or''SentencingGuidelinesn)amongother
22 factors in detennining Defendant'ssentence. D efendantunderstands thatthe
23 Sentencing Guidelines are advisory,and thatafterconsidering the Sentencing
24 G uidelines,the C om'tm ay be free to exercise itsdiscretion to im pose any
25 reasonable sentence up to the m axim um setby statute forthe crim es ofconviction.
26 l. D efendantand the U nited Statesagree thatthe follow ing sentencing
27
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l guideline factorsapply:
2 2. CountOne -Conspiracy to Defraud the United Statesin violation of
3 Title l8,United StatesCode,Section 37l;and Crim inalInform ation -A ttem ptto
4 Evade orD efeatTax in violation ofTitle 26,U nited StatesCode,Section 7201:
5 BaseOffenseLevel- 28 U.
iS.S.G.jj2Tl.1(a)(1)& 2T4.1(L)-
6 $a
note
,
(
nmd0
ed
,0t
(a
mxjlossofmorethan
RoleAdjustment- 04 U.S.STG.j3 1.l(a)-(leader/
7 i organizer)
SophistcatedM eans- 02 U.Y.S.G.j2T1.1(b)(2)
8
9
Adjusted OffenseLevel- 34
3. CountThirty-one -A ggravated ldentity Theftin violation ofTitle 18,
l0
United SGtesCode,Section 1028A(a)(l):
11
Consecutivetwo(2)yearsentence-U.S.S.G.j28l.6;l8U.S.C.# 1028A.
12
4. The United Statcsw illrecom m end thatD efendantreceive a two-level
l3
14
adjustmentforacceptanceofresponsibilityunlessDefendant(a)failstomakea
completefactualbasisfortheguiltypleaatthetimeitisentered;(b)isuntruthful
15
withtheCourtorprobationofficers;(c)deniesinvolvementintheoffenseor
16
providesconflictingsutementsregardingDefendant'sinvolvement;(d)attemptsto
17
withdraw theguiltyplea;(e)engagesincriminalconduct;(9 failstoappearin
l8
Courqor(g)violatestheconditionsofDefendant'spretrialreleaseconditions.
19
5. IfD efendant'soffense level,before any decrease foraccephnce of
20
responsibility,isl6orhigher,underU.S.S.G.j3E1.l(b),theUnitedStateswillin
21
22
itssolediscretion,makeamotionforanadditionalone-leveladjustmentfor
acceptance ofresponsibility before sentencing,ifD efendanttim ely notifiesthe
23
U nited States ofD efendant's intention to plead guilty thereby pennitting the
24
U nited States to avoid preparing fortrialand allow ing forthe efticientallocation
25
ofresources.
26
6. D efendant's Crim inalH istory Category w illbe determ ined by the
27
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1 Coul'tunderchapterFourofthe U .S.S.G .
2 D . OthcrSentencing M atters.
3 1. The United Statesrem ainsfree to recom m end any applicable sentence
4 w ithin the advisory guideline range as determ ined by the parties.
5 2. The partiesstipulate thatno otherenhancem entsorreductions,except
6 those described herein,should apply in calculating the totaloffense level.
7 3. D efendantagreesthatthe Courtm ay considerany counts dism issed
8 underthisagreem ent,along w ith allotherrelevantconductw hethercharged or
9 uncharged,in determ ining the applicable sentencing guidelinesrange,the
10 propriety and extentofany departurefrom thatrange,and the determination ofthe
ll sentence to be im posed afterconsideration ofthe sentencing pzidelinesand a1l
12 otherrelcvantfactors.
13 4. The stipulations in this agreem entdo notbind eitherthe United States
14 Probation O ftice orthe Court. Both Defendantand the United Statesare free to:
15 (a)supplementthe factsby supplying relevantinfonnation to theUnited States
16 ProbationOftkeandtheCourt,and (b)correctanyandallfactualmisstatements
17 relating to the calculation ofthe sentence.
18 5. The partiesunderstand thatthe stipulated Guideline calculations are
19 based upon inform ation now known and could change upon investigation by the
20 United States Probation O ftice. Itispossible thatfactors unknow n orunforeseen
21 by the partiesto the plea agreem entm ay be considered in determ ining the offense
22 level,specitic offense characteristics,and otherrelated factors. ln thatevent.
23 D efendantw illnotwithdraw Defendant'splea ofguilty.
24 E. Fines and SpecialA ssessm ent
25 1. D efendantagreesthatthe Courtm ay im pose a fine due and payable
26 im m ediately upon sentencing regardlessofwhetherornotDefendanthasthe
27
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l m oney to pay the fine. Defendantreserves the rightto argue the appropriate fine
2 thatshould be im posed by the Com't.
3 2. Defendantwillpay thespecialassessm entof$100.00 percountof
4 conviction atthe tim e ofsentencing.
5 F. Restitution
6 Defendantwillmake restitution to thelRS in theam ountof$34,408,75l.
7 DefendantalsoagreestomakerestitutiontotheFederalTradeCommission (FTC)
8 in theam ountof$5,752,093.77.AsofJuly 30th,2008,in thematterofFFC v.
9 N eiswonger,4:96-C V-2225-SNLJ,REED wasordered to pay a contem pt
10 judgmentinthesum of$5,752,09.77totheFederalTradeCommission (''FTC''1.
11 Thisjudgmentremainsoutstanding.Defendantunderstandsthatanyrestimtion
12 im posed by the Courtm ay notbe discharged in w hole orin pal4 in any presentor
13 futtlre bankruptcy proceeding.
14 G . W aiverofAppeal
15 1. ln exchange forthe concessionsm adeby the United States in this
16 Plea A greem ent,D efendant know ingly and expressly w aives the rightto appeal
17 any sentence thatis im posed w ithin the applicable Sentencing Guideline range as
18 determ ined by the Court,furtherwaivesthe lightto appealthe m annerin w hich
19 that sentence was determ ined on the grounds setforth in Title l8,United States
20 Code,Section 3742,and f'urtherwaivesthe rightto appealany otheraspectofthe
21 conviction or sentence. D efendantalso w aives allcollatel'alchallengesincluding
22 anyclaimsunder28U.S.C.j2255,tohisconviction,sentenceandtheprocedure
23 bywhichtheCourtadjudicatedguiltandimposedsentence,exceptnon-waivable
24 claim sofineffective assistance ofcounsel.
25 H . ResultofV acatur,Reversalor Set-A side
26 D efendantagreesthatifany countofconviction isvacated,reversed,orset
27
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1
1 aside,theUnitedStatesmay:(a)asktheCourttore-sentenceDefendantonany E
2 rem aining countsofconviction,w ith both the United Statesand D efendantbeing
3 released from any stipulationsregarding sentencing contained in this agreem ent,
4 (b)asktheCourttovoidtheentirepleaagreementandvacateDefendant'sguilty
5 plea on any rem aining counts ofconviction,w ith both the U nited Statesand
6 Defendantbeingreleased from alloftheirobligationsundcrthisagreement,or(c)
7 leave D efendant'srem aining convictions,sentence,and plea agreem entintad .
8 D efendantagreestlp tthe choice am ong these three optionsrests in the exclusive
9 discretion oftheUnited States.
10 1. A dditionalProm ises,A greem ents,and Conditions
l1 1. ln exchange forthe United Statesentering into thisagreem ent,
12 Defendantagreesthat,uponDefendant'ssigning ofthisagreement,(a)thefactsset
13 forth in Section IV ofthisPlea A greem entshallbe adm issible againstDefendant
14 underFed.R.Evid.801(d)(2)(A)inany subsequentprocecding,including atrial,
l5 in the eventD efendantdoes notplead guilty orw ithdraw sthe guilty plea to the :
16 chargesintheIndictmentandInformation,and(b)Defendantexpresslywaives !
17 anyanda11rightsunderFed.R.Crim.P.11(e)(6)andFed.R.Evid.4l0with
18 regard to the facts setforth in Section IV ofthe PleaA greem entin such
19 subsequentproceeding.
20 2. The parties agree thatno prom ises,agreem ents,and conditionshave
21 been entered into otherthan those setforth in thisplea m em orandum .
22 J. Lim itations
23 ThisPlea A greem entislim ited to the U nited StatesA ttorney's Office forthe
24 DistrictofN evada and cannotbind any otherfederal,state orlocalprosecuting,
25 adm inistrative,orregulatory authority. H ow ever,this Plea M em orandum does not
26 prohibitthe U nited Statesthrough any agency thereof,the United States Attorney's
27
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I
I i
i 1 office forthe DistrictofNevada,orany third party from initiating orprosecuting
i
i 2 any civilproceeding directly orindirectly involving D efendantincluding, butnot
3 lim ited to proceedings underthe False Claim sA ctrelating to potentialcivil
4 m onetary liability orby the lnternalRevenue Selwice relating to potentialtax
5 liability.
6 K . Forfeim re
7 l. Thepartiesagreethatthereisnoknownpropertysubjecttofodkiture
8 in thiscase.
9 L. Cooperation
10 1. D efendantagrees,ifrequested by the United Sotes,to provide
11 com plete and truthfulinform ation and testim ony concerning hisknowledge ofall
12 otherpersonsw ho are com m itting orhave com m itted offensesagainstthe United
13 States,and agreesto cooperate fully with the United Statesin the investigation and
14 prosecution ofsuch persons. D efendantagreesthatthe inform ation he provides
15 can be used againsthim to establish relevantconduct. D efendantunderstandsthat
16 his cooperation isbased on the follow ing term sand conditions:
17 (a) Defendantshallcooperatetnzthfully,completelyand
18 forthrightly w ith the U nited StatesA ttorney'sO ffice forthe D istrictofN evada
19 (thisOftice)andotherFederal,stateandlocallaw enforcementauthorities
20 identitied by this Oftk e in any m atterasto which the G overnm entdeem sthe
21 cooperation relevant.
22 (b) DefendantshallpromptlyttlrnovertotheGovernmentorother
23 1aw enforcem entauthoritiesordirectsuch 1aw enforcem entauthoritiesto any and
24 al1evidence ofcrim e, al1contraband and proceeds ofcrim e,and allassets
25 traceableto such proceedsofcrime;anyanda1lofwhichmaybesubjectto
26 fodkiture underrelevantstam tes,and D efendantshallnotfile a claim in any such
27
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i
;
1 forfeittlre action.
2 (c) Defendantshallsubmitafullandcompleteaccountingofal1
3 histinancialassets,w hethersuch assets are in hisnam e orin the nam e ofa third
4 party. Assetsidentified in a prelim inary accounting prepared by defendantas
5 provided to the IRS on Septem ber9,2011,are to be m ade available to the IR S
6 priortosentencingasvoluntarypaymentts)andwillbeappliedtothebalancedue
7 from defendantto the IR S included in restitution.
8 (d) Defendantshalltestifyfully andtnlthfullybeforeanyGrand
9 Jury in the D istlictofNevada,and elsew here,and ata1ltrials ofcasesorother
10 Courtproceedingsin the DistrictofN evada and elsew here,atw hich histestim ony
11 m ay be deem ed relevantby the Governm ent.
12 (e) Defendantagreesnottocommitanycriminalviolationoflocal,
13 state orfederallaw during the period ofhiscooperation w ith law enforcem ent
14 authoritiespursuantto this Agreem entoratany tim e priorto the sentencing in this
15 case. The com m ission ofa crim inaloffense during the period ofhis cooperation
16 oratany tim e priorto sentencing w illconstitute a breach ofthisplea agreem ent
17 and w illrelieve the Governm entofa1lofitsobligationsunderthis agreem ent.
18 H owever,D efendantacknow ledgesand agrees thatsuch a breach ofthis
19 A greem entw illnotentitle him to w ithdraw hisplea ofguilty. D efendantfurther
20 understandsthat,to establish a breach ofthisagreem ent,the G overnm entneed
21 only prove Defendant's com m ission ofa crim inaloffense by a preponderance of
22 the evidence.
23 2. D efendantacknow ledgesand understandsthatduring the course of
24 the cooperation outlined in this agreem ent,D efendantw illbe interdew ed by law
25 enforcem entagents and/orG overnm entattorrleysand thatDefendanthasthe right
26 to have defense cotm selpresentduring these interdew s. H ow ever,after
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1 consultation with counsel,and w ith counsel's concurrence,D efendanthereby '
E
2 know ingly and voluntarily waivesthisrightand agreesto m eetw ith law
3 enforcem entagents and Governm entprosecutors outside ofthe presence of
4 counsel. lfatsom e ftzttlre pointcounselorD efendantdesiresto have counsel
5 presentduring inteniew sby 1aw enforcem entagentsand/orGovem m ent
6 attorneys,the Governm entw illhonor such request,and thischange w illhave no
7 effecton any otherterm sand conditionsofthisA greem ent.
8 3. D efendantknow ingly and voluntarily waivesorgivesup a11of
9 Defendant's constitutionaland statutory Iights to a speedy trialand speedy
10 sentence,and agreesthatthe plea ofguilty pursuantto thisagreem entw illbe
11 entered ata tim e decided upon by the G ovem m entw ith the concurrence ofthe
12 Court. D cfendantalso agreesthatthe sentencing in this case m ay be delayed until
13 Defendant's cooperation hasbeen com pleted,as detennined by the Governm ent,
14 so thatthe Courtw illhave the benefitofallrelevantinform ation before a sentence
15 isim posed. Defendantunderstandsthatthe date forsentencing w illbe setby the
16 Court.
17 4. D efendantunderstandsthatthe sentence in thiscase w illbe im posed
18 in accordance w ith Title 18,U nited States Code,Section 3553,and the sentencing
19 guidelines setoutin the United States Sentencing Com m ission's Guidelines
20 M anual,w hich are advisory. D efendantfurtherunderstandsthatthe sentence to
21 be im posed isa m atter solely within the discretion ofthe Court. D efendant
22 acknow ledgesthatthe Courtis notobligated to follow any recom m endation ofthe
23 Govem m entatthe tim e ofsentencing orto granta downw ard departure based on
24 Defendant's substantialassistance to the Govem m ent,even ifthe G ovem m enttiles
25 amotionptlrsuantto 18U.S.C.j3553(e)(1)and/orSection5K1.1oftheFederal
26 Sentencing Guidelinesand/orRule 35 ofthe FederalRules ofCrim inalProcedure.
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1 5. Defendantunderstandsthateven ifthisUnited States inform sthe
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2 CourtofDefendant's cooperation,substantialorothenvise,the United States i
3 reservesits ftzllrightofallocution forpurposes ofsentencing in this m atter. In i
4 particular, the U nited Statesreserves itsrightto recom m end a specific period of (
:
5 incarceration and fine up to the m axim um sentence ofincarceration and fine
6 perm itted by the term s ofthisplea agreem ent. ln addition,ifin thisplea
(
7 agreem entthe G overnm enthas agreed to recom m end orrefrain from
8 recom m ending to the Courtaparticularresolution ofany sentencing issue,the
9 G overnm entreselwes itsrightto f'
ullallocution in any post-sentence litigation in
10 orderto defend the Courfsultim ate decision on such issues. Defendantfurther
l1 understandsthatthe Govem m entretainsits fullrightofallocution in connection
12 w ith any post-sentence m otion which m ay be tiled in thism atterand/orany
13 proceedingts)beforetheBureauofPrisons.Inaddition,Defendantacknowledges
14 thatthe G overnm entisnotobligated to file any pre-orpost-sentence downw ard
15 departure m otion in this case pursuantto Section 5K 1.l ofthe Sentencing
16 Guidelines or Rule 35 ofthe FederalRulesofCrim inalProcedlzre.
17 6. D efendantunderstandsand agreesthatD efendantw illnotbe allow ed
18 to w ithdl'aw the guilty plea entered underthisagreem entsolely because ofthe
19 harshnessofthe sentence im posed. Such a m otion to w ithdraw shallconstitute a
20 breach ofthisagreem ent.
21 7. In the eventthe U nited States Attom ey decides in hissole discretion
22 thatthe assistance provided by Defendantam ountsto ''substantialassistance''
23 pursuantto Section 5K 1.1 ofthe Sentencing G uidelines and Title 18,United
24 StatesCode,Section 3553(e),or Rule35oftheFederalRulesofCriminal
25 Procedure,the U nited Statesw illtile a m otion w ith the Courtto allow the Courtto
26 considera dow nw ard departtlre.
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1 8. ltislm derstood and agreed thata m otion fordeparture based on
2 substantialassistance shallnotbe m ade underany circum stances unless
3 D efendant'scooperation isdeem ed to be substantialassistance by the United
4 StatesA ttorney. The United Stateshasm ade no prom ise,im plied orotherw ise,
5 thatD efendantw illbe granted a departure forsubstntialassistance. Further,no
6 prom ise hasbeen m ade thata m otion willbe m ade fordeparture even ifD efendant
7 com pliesw ith a1lofthe tennsofthisplea agreem entin a1lrespects,buthasbeen
8 unable to provide substantialassistance as determ ined in the sole discretion ofthe
9 U nited StatesAttorney.
10 9. The U nited Statesagreesto considerthe totality ofthe circum stances
11 including,butnotlim ited to the follow ing factorsin determ ining whether,in the
12 sole discretion ofthe United StatesA ttorney,D efendanthasprovidcd substantial
13 assistance w hich w ould m erita m otion by the United States for a dow nw ard
14 departure from the applicable guidelinessentencing range:
15 (a) TheUnited States'evaluationofthesigniticanceandusefulness
16 ofD efendant'sassistance'
,
17 (b) Thetruthfulness,completeness,andreliabilityofany
18 inform ation ortestim ony provided by Defendant;
19 (c) ThenatureandextentofDefendant'sassistance'
,and
20 (d) Any injurysuffered,oranydangerorriskofinjuryto
21 D efendantorD efendant's fam ily resulting from D efendant'sassistance'
,
22 (e) ThetimelinessofDefendant'sassistance.
23 l0. Itisunderstood and agreed thatin the eventa m otion fordow nw ard
24 departure ism ade by the United Statesbased upon D efendant'sperceived
25 substantialassistance,the U nited Statesreserves the rightto m ake a specific
26 recom m endation to the Courtregarding the extentofthe substantialassistance
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1 departure;however,the tinaldecision asto how m uch,ifany,reduction in
2 sentenceiswarrantedbecauseofthatassistancerestssolelywiththeCourt. I
3 Defendantspecitically acknowledgesthathehasbeen advised thatin a I
ny event, !
4 theUnitedStateswillnotrecornmendprobation, butw illin factrecom m end a 1
i
5 prison term . !
:
6 ll
.
!
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7 PENA LTIES ,
8 1. The m axim um penalty forviolating Title l8,U nited StatesCode,
9 Section 371isnotm ore than 5 yearsim prisonm ent,a fine ofnotm ore than
10 tw o-hundred fiftythousanddollars($250,000),orboth.l8U.S.C.j3571(b)(3).
.
11 The m axim um penalty forviolating Title 18,U nited StatesCode,
12 Section 1028A(a)(l),isatwoyearconsecutivesentence.A tennofimprisonment
13 im posed on a person fora violation ofthis section m ay,in the discretion ofthe
14 court,nm concurrently,in w hole orin part,only w ith anothertenn of
15 im prisonm entthatisim posed by the courtatthe sam e tim e on thatperson foran
16 additionalviolation ofthissection,provided thatsuch discretion shallbe exercised
17 in accordance w ith any applicable guidelinesand policy statem ents issued by the
18 Sentencing Com m ission.
19 The m axim um penalty forviolating Title 26,U nited StatesCode,
20 Section 720l,isnotm ore than 5 yearsim prisonm ent,a fine ofnotm ore than
21 two-hundredfiftythousanddollars($250,000),orboth.
22 2. Defendantissubjecttosuperdsedreleaseforaterm notexceeding
23 three(3)years.Supervisedreleaseisaperiodoftimefollowing imprisonment
24 duringwhichDefendantwillbesubjecttovariousrestrictionsand requirements.
25 D efendantunderstandsthatifDefendantviolates one orm ore ofthe conditions of
26 any supenrisedrelease imposed,Defendantmay bereturned to prison fora11or
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l partofthe term ofsupew ised release,which could resultin Defendantselwing a
2 totalterm ofim prisonm entgreaterthan the statutory m axim um stated above.
3 3. D efendantm ustpay a specialassessm entofone-hundred dollars
4 ($100)foreach countofconviction.
5 4. D efendantisrequired to pay forthe costsof im prisonm ent,
6 probation,and supenised release,unless Defendantestablishes thatD efendant
7 doesnothave the ability to pay such costs,in which case the Courtm ay im pose an
8 alternative sanction such as com m unity service.
9 111.
10 ELEM EN TS
l1 1. To convictD efendantofConspiracy to Defraud the United States,in
12 violation ofTitle 18,U nited StatesCode,Section 371,the United States m ust
13 prove each ofthe follow ing elem entsbeyond a reasonable doubt:
14 (1)twoormorepersonsagreed todefraudtheUnitedStatesby obstnlcting
15 the law fulfunctions ofa governm entagency by deceitfulordishonest
l6 m eans;
17 (2)thedefendantbecameamemberoftheconspiracyknowingofatleast
18 oneofitsobjectsandintendingtohelp accomplish it;and
19 (3)oneofthemembersoftheconspiracyperformedatIeastoneovertact
i
i 20 forthepurpose ofcanying outtheconspiracy.
!
! 21 2. To convictDefendantofAggravated ldentity Thefq in violation of
22 Title l8,United StatesCode,Section 1028A(a)(l),theUnited Statesmustprove
23 each ofthe follow ing elem entsbeyond a reasonable doubt:
24 (1)thedefendantknowinglyusedanotherperson'smeansofidentification
25 w ithoutlegalauthority-
,
26 (2)thedefendantknew thatthemeansofidentificationbelongedtoareal !
27 i
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28 13 I
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1 person;and
2 (3)thedefendantdidsoduringandinrelationtoaspecifiedfelonyviolation
3 asoutlined in Counts 10 and 11 ofthe Indictm entin this case.
4 3. To convictD efendantofAttem ptTo Evade O rD efeatPaym entof
5 Tax,in violation ofTitle 26,United StatesCode,Section 720 1,the United States
6 m ustprove each ofthe following elem ents beyond a reasonable doubt:
7 (1)thedefendanthadataxdeficiency andowedadditionalfederalincome
8 taxes;
9 (2)thedefendantknew thathehadataxdetkiency andowedmorefederal
10 incom e taxes;
11 (3)thedefendantmadeanaffirmativeattemptto evadepaymentofthe
12 federalincom e taxeshe owed;mzd
13 (4)in attempting to evade thepaymentofsuchtaxesowed,thedefendant
14 acted w illfully.
15 lV .
16 FACTS
17 D efendantis pleading guilty because D efendantisguilty ofthe offenses
18 charged in CountsO ne and Thirtp one ofthe lndictm entand the offense charged
19 in the Inform ation. ln pleading to those offenses,Defendantacknow ledgesthatif
20 D efendantelected to go to trialinstead ofentering thisplea,the United States
21 could prove factssufficientto establish D efendant'sguiltbeyond a reasonable
22 doubt. D efendantspecifically adm itsthe follow ing facts,and declaresunder
23 penaltyofperjurythatthesefactsaretrueandcorrect:
24 1. ln 1996,RICHARD NEISW ONGER (NEISW ONGER)was
25 involved,along w ith others,in a business venture known asM edicalRecovery
26 Systems,lnc.(M RS).TheFederalTradeCommission (FTC)tiled acomplaintin
27
28 14
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I l theUnited StatesDistrictCourtfortheEastern DistrictofM issouri(4:96-CV-
2 2225-SNLJ)allegingthatNEISW ONGER andotherspromoted,marketed,and
3 sold a businessopportunity w ith false and m isleading incom e claim s in violation
4 ofsection 5(a)oftheFTC Act.Specitically,theFTC allcgedthatNEISW ONGER
5 and others deceptively m arketed business training program sforupw ards of
6 $10,000,which purportedly equipped membersofthe generalpublictobecome
7 w ell-paid businessconsultants in the areas offinance and expense reduction. In
8 1997,N EISW ON GER,along w ith hisco-defendants,stipulated to an ently of
9 Permanentlnjunctionprohibitingthem from makingany such futuresales,and
10 paid $425,000 in redressto theFTC.TheUnited StatesDepartmentofJustice
11 charged NEISW ON G ER w ith severalcountsoffinancialcrim esarising outofhis
12 involvem entw ith M R S. In Septem ber l997,N EISW ON G ER pled guilty to one
13 countofw ire fraud and tw o countsofm oney laundering. N EISW O N GER was
14 sentenced to 18 monthsin federalprison and ordered to pay $2,750,000 in
15 restitution to the consum ervictim s.
16 2. O n oraboutO ctober23,1998,asN EISW ON GER w aspreparing to
17 enterfederalprisontoservehisterm ofimprisonment,NEISW ONGERjCO eII
18 W ILLIAM S.REED (REED)informingthetirstBoardofDirectorsofASSET
19 PROTECTION GROUP,INC.(APG).REED isaformerColoradoattorney
20 whose license to practice w as suspended by the Suprem e Courtofthe State of
21 Coloradoin l997 for''engaglingqin misrepresentationsanddishonesty.''On or
22 aboutNovem ber4,1998,N EISW ON G ER and REED signed an ''A greem ent''
23 w hich outlined the APG businessopportunity and delineated N EISW O N GER 'S
24 and REED 'Srespective dutiesand responsibilities. The APG venm re w as,in
25 essence,a carbon copy ofthe vel.
y schem e forwhich N EISW ON G ER had recently
26 pled guilty and forwhich he w as aw aiting entry into federalprison.
27
28 15
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I 1 3. W hile NEISW O N GER was in prison,REED initiated and developed
I
2 the APG businessplan. REED visited N EISW O N GER in prison to coordinate
3 theirplanning ofA PG operations. D uring this tim e,REED authored a book
4 entitled ''BulletproofA ssetProtection''w hich purported to advise readers on how
5 to ''hide''theirassetsfrom potentialcreditors,govem m entagencies,receivers,and
6 the courts.
7 4. A PG w asincorporated in N evada in late 1998. From 1999 to m id-
8 2006, A PG operated w ith its sole oftk e located in LasV egasN evada. A PG
9 offeredandsolditsbusinessopportunityprogram (theAPG program)to
10 consum ersnationw ide. Consum ers would purchase the APG ''assetprotection''
11 program fortypically $9,800 and become APG ''consultants.'' So authorizedby
12 A PG ,these ''consultants''w ould sellA PG ''assetprotection''services to clients
13 w ho w ished to concealassets from potentiallitigants and creditors,as wellas
14 governm entagencies. ln turn,A PG ''consultants''received a portion ofthe fees
15 tendered by clientsw ho purchased A PG selwices.
16 5. A PG 'S ''assetprotection''services allow ed clientsto place funds in
17 bank accounts thatcould neverbe traced back to the clientsthem selves. A PG
18 effectuated thisprocessby creating and using N evada corporationsw hich
19 em ployed A PG asresidentagentand nom inee ofticer,via REED . The vast
20 majorityoftheNevadacorporationslistedREED asthenomineeofficer.The
21 majorityofbankaccountsestablishedbyAPG fortlzesenewlyformedNevada
22 corporationsw ere opened at N evada FirstBank,which w aspurchased by Bank of
23 N evada in 2006. Because REED w asthe sole officerand directorofthe N evada
24 com orationscreatcd by A PG,REED w asusually the sole signoron the Bank of
25 N evada nom inee bank accounts. To allow A PG clientsto access funds deposited
26 in the nom inee accounts,REED w ould eitherissue checkson the nom ineebank
27
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1 accountsatthe direction ofthe A PG clients,orhe would send blank,pre-signed,
2 checks to the custom ersto use attheirdiscretion. The A PG clientshad com plete
3 controlofthe Nevada corporationsand the nom inee bank accounts associated w ith
4 the corporations.
5 6. ln addition to creating nom inee bank accounts in N evada,A PG
6 fonnedandmaintained offshoreinternationalbusinesscompanies(lBCs)in order
7 to provide an additionallayerofsecrecy forclientsw ishing to concealtheirassets.
8 Like the N evada corporationsform ed by APG ,the IBC Screated by APG w ere
9 constructed to obscure the beneticialownership ofA PG clients who in fact
10 controlled the com panies'accounts. APG touted these corporations as
11 ''CO M PLETE PR OTECTIO N A GA IN ST A SSET SEIZURE BY THE lRS or
12 othergovernmentagencies.''Through LinesOverseasManagement(LOM ),a
13 Caym en lslandsbrokerage firm ,A PG created offshore brokerage accounts forits
14 lBC clientsto control. A s an additionalm easure ofsecrecy,A PG offered its
15 clientsaccessto A pG -controlled escrow accounts. APG clientsw ould w ire
16 m oney into an escrow accountand subsequently instructA PG ,often via telephone
17 orem ail,on where to disburse the deposited funds.
18 7. A notherproductprom oted and sold by A PG to itsclientswasthe
19 so-called ''fliendly lien.'' Prepared by A PG oftice personnel,term ed ''paralegals,''
20 fora fee, these friendly liens enabled A PG clientsto falsely protectequity in their
21 realestate holdingsagainstbona tide creditors,such asthe IR S,w hich m ightseek
22 to execute a claim on the realestate. Through a nom inee corporation form ed by
23 APG on hisorherbehalf,an APG clientw ould execute a trustdeed in favorofthe
24 corporation againstthe client'sproperty w ithoutany consideration. A PG prepared
25 friendly liens in any am ountrequested by clients,which in som e casesexceeded
26 $1,000,000.Regarding itsfriendly lien selwice,APG advised clients:''lfany
27
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1 subsequentliensarerecordedagainstyourproperty,youcanforecloseonyour 1
2 ''f i
riendly lien''and w ipe outany subsequentliens.'' A PG offered its clientslien I
3 !
releases,in orderforclientsto remove the friendly lienswheneverso desired. j
:
4 APG charged clientsan additionalfee forlien releases,which APG created and k
5 sold contem poraneously w ith the friendly lien itseltl A fterA PG prepared and i
.
:
6 m ailed the friendly liens and lien releases,A PG clientsthem selves w ere
:
7 responsible forrecording the docum ents with theirrespective county recorders'
8 offices. These liensw ere deceptive and done w ithoutconsideration and there w as
9 no legitim ate purpose forthe ''fliendly liens.''
10 8. N EISW ON G ER,REED and W A ITE form ed a ''strategic alliance''to
11 m arketTax SavingsN evada Corporationsthrough A PG 'Snetwork ofnational
12 consultants. The Tax SavingsN evada Corporation w asdesigned to f'shiftincom e''
13 from a business outside ofN evada to a N evada corporation form ed by A PG forthe
14 specific pum ose ofevading state and federaltaxes. W AITE w as a key figure in
15 prom oting thisproductto and advising APG clientson the details ofthe Tax
16 SavingsN evada Corporation.A ccording to the brochure forthe Tax Savings
17 N evada Corporation,A PG clientswho desired a Tax SavingsN evada Corporation
18 w ere prom ised com plete privacy and totalanonym ity,accessto A PG corporate
19 ''paralegals,''a referralto the tinn ofW A ITE & A ssociates,lnc.forup to a two
20 hourconsultation on strategic tax planning,a free three-yeartax refund review ,
21 and otherbenefits.W hen thisproductw as tirstoffered,A PG would pay W A ITE
22 $300 forevery Tax SavingsNevadaCorporation thatAPG would establish for
23 clients. A ftera w hile,REED notitied W A ITE thatA PG w ould no longerbe
24 paying W AITE because A PG had already supplied him w ith so m uch business .
25 9. On July l7,2006,the FTC broughta civilcontem ptaction against
26 NEISW ON GER ,REED ,and A PG . ln itstilings,the FTC alleged that
27
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1 NEISW ONGER andREED hadviolatedthe 1997Permanentlnjunctionby
2 prom oting,m arketing,and selling a business opportunity schem e with
3 m isrepresentationsand by failing to disclose m aterialfacts. A ftertinding that
.
4 NEISW ONGER,REED andAPG hadviolatedthe 1997Permanentlnjunction,the !
5 U I
' nited States DistrictCourtforthe Eastem D istrictofM issourientered a ;
g
i 6 Tem porary Restraining O rderfreezing A PG 'S assets and providing forthe
i :
7 appointmentofareceiver.UpontakingcontrolofAPG anditsoperations,the
8 receiverdeterm ined thatA PG 'S servicesw ere eitherim properor illegal. Effective
9 January 4,2007,the Receiverdeterm ined thatAPG could no longcroperate
10 profitably and ceased operations.
l1 10. On April4,2007,thelnternalRevenueSelwice(lRS)tileda
12 Com plaintin lnteN ention in the FTC case. Based upon the receiver'stindingsand
13 reports,the lR S discovered thatover 70 ofthe APG clients forw hom A PG
14 established nom inee bank accountsin REED '
S nam e had outstanding federaltax
15 liabilities. The receiverfroze approxim ately l,000 accounts created by A PG for
16 itsclientswhich in the aggregateheld approxim ately $10,000,000,and worked to
17 retum the m oney from these corporate accountsto the beneficialow ners,orto the
18 lR S upon courtorder. A tthis tim e,the IRS w orked to seize approxim ately
19 $1,000,000 outofaccountsheld forclientswho had outstanding federaltax
20 assessm ents. Federaltax liabilities assessed againstthe beneticialow nersofthese
21 accountstotaled in the m illions,although the am ountassessed understated the
22 actualam ountoftaxesdue and ow ing because m any ofthe accounts w ere ow ned
23 by clientsw ho did notfile tax returns. N evertheless,over70 A PG clientsw ho
24 usedtheAPG system had collectivelRS liabilitiestotaling approximately $14
25 m illion.
26 1l. A ccording to a financialreview conducted by the court-appointed
27
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1 receiver,A PG'Saccounting recordsindicate that,between January 2000,and July
2 2006,REED and NEISW ON GER amassed morethan $19,000,000 from APG
3 businessopporttm ity sales. D ata entry forgross salesbegan in 2000,and fora
.
4 period offive years,from 2001 to 2005,the recorded grosssalesforthe A PG
5 program werein excessof$3 million peryear. During thisperiod,
6 NEISW ONGER logged over$2,800,000 in ''personal''expenseswhich werepaid
7 outofAPG proceeds. The APG court-appointed receiver identified a listof
8 N EISW ON G ER'S ''personal''expenses which included m any creditaccount
9 paym entsand paym entson M ercedes-Benz and Lexusautom obiles. ln total,
10 paym entsm ade to,oron behalfof,N EISW O N GER outofAPG program proceeds
11 equaled m orethan $3,200,000.Forhispart,REED obtained incom efrom the
12 proceedsofthe A PG program both by m aking cash w ithdraw alsoutofA PG'S
13 accountand by appropriating paym ents m adeby A PG to concealed entities
14 controlled by REED ,to w hicb A PG paid m illionsofdollars. ln totalREED
15 received abenefitofover$5,700,000 from theAPG schem e.
16 12. Both REED and N EISW ON G ER actively participated in prom oting
17 and m arketing the APG program . REED served asA PG 'SD irectorand President
18 from late 1999 untilm idd uly 2006. ln APG prom otionalm aterials,REED
19 described APG as an assetprotection serdces ''factory''w hich he ''personally
20 supervised.'' According to N EISW ON G ER ,REED w asA PG 'SChiefExecutive
21 and ''w ould review alm osteverythinp ''N EISW ON G ER contributed to APG 'S
22 written prom otionalm aterials;N EISW ON G ER stated thatREED review ed the
23 textofprinted prom otionalm aterialsbefore they w ere finalized,and thatR EED
24 joinedNEISW ONGER in approvingwrittenpromotionalmaterialssuchasthe
25 SpecialFree Reportsales letter. NEISW ON G ER stated dlzring his FTC
26 deposition thattextattributed to R EED in A PG prom otionalm aterials,and other
27
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1 APGdocumentsandwritings,consistsofREED'sacmalstatements.WhenFTC j
2 counselasked REED whetherhe reviewed drafts ofA PG prom otionalm aterials
3 and approved them ,REED pled the Fifth A m endm ent. N EISW ON GER him self
4 actively participated in prom oting and m arketing the A PG program .H e prom oted
5 the APG program to prospective purchasers,both in person and overthe phone.
6 NEISW ON GER'Snam e,statem ents,and signature appeared in prom otional
7 m aterials forthe A PG program . REED and N EISW O N G ER actively m arketed the
8 APG program aspartners.
9 13. On oraboutSeptem ber 30,2010,R EED stipulated to a tax deticiency
10 exceeding $13,000,000 in United StatesTax Court. The courtdecision reflecting
11 thisstipulation betw een REED and the IR S w asentered in REED 'Stax case on
12 N ovem ber2,2010. Thisdeficiency equatesto a currentfederaltax liability of
13 over$30,000,000 including interestand penalties.
14 14. On Decem ber 14,2010,instead ofm aking paym ents on his
15 outstandingtax liability,REED m adea$49,975transferfrom oneofhissecret
16 offshore accountsto a trustaccountcontrolled by REED and held in the nam e of
17 hislatefather(JamesS.Reed).
18 15. From D ecem ber2010 through atleastM ay of20l1,instead of
19 m aking paym ents on his outstanding tax liability,REED agreed w ith his son,Jack
20 Reed,to depositatleast$2,000 into Jack'sbank accounton amonthly basis.
21 16. On April20,2011,Revenue O fticerG reg Yarboroug,h had a phone
22 conversation w ith REED . During thatconversation,REED lied to Y arborough by
23 stating he(REED)hadno assetsorincome.REED alsoliedtoYarboroughby
24 stating he(REED)hadno '
fixedaddress,when intruth and facthewasresidingat
25 555 E.A rrellaga Streetin Santa Barbara,CA .
26 17. On July 17,2011,REED w asarrested by agents from IR S-CIin a
27
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1 motelroom thatREED wasrentingunderafalsenametLarryLauner).
2 Unbeknownsttothe agents,REED had over$70,000 in cash in hispossession
3 w hich he had hidden in hisvehicle. W hile in custody overthe nextfew days,
4 REED placed concealed phone callsusing hiscell-m ate'stelephone accountfrom
5 theLosAngelesM etropolitan DetentionCentertohisex-wife,CynthiaReed. !
1
6 REED instnzcted herto pick up hisvehicle and belongings, including hiscash, i
:
:
l 7 from the hotelw herehe wasarrested. The cash in REED 'S vehicle wasin sealed
8 envelopes,each labeled w ith ''9g.'' On July l8,201l,Cynthia Reed m ailed several
9 ofREED 'Sbelongings,including the cash,to an attorney.
10 18. On Septem ber 9,2011,REED disclosed to IRS-CIthathe had
11 offshore accountsin Lichtenstein,Luxem bourg,and Turks& Caicos. REED
12 stated thatthesethreeaccountbalancestotaled over$1,000,000 asofSeptember9,
13 2011. REED'Sown recordsshow thatafterhe stipulated to histax deficiency in
14 September2010,REED maintainedactivityintheseinvestmentaccounts,(buying,
15 selling,depositing,withdrawing,transferring,etc)withoutdisclosingtheir
16 existence to the IRS.
17 19. O n Septem ber9,2011,REED disclosed to IRS-CIthathe had a
18 storage unitlocated atSahara M iniStorage in Las Vegas,N V .O n Septem ber9,
19 201l,IRS-CIagentssearched the storage unitand found a piece ofcarrp on
20 luggage containing $427,900 in cash. Thecash wasin 48 sealed envelopes,47
21 labeled w ith ''gg''and llabeled w ith ''5g.''Records show REED signed a rental
22 agreementunderafalsename(Jim Brooks)forthe5X 5storageuniton M ay 22,
23 2007.This unitw asrented and m aintained by REED untilSeptem ber9,20l1,
24 w hen REED gave IR S-C Iagentsconsentto search the unit. Records also show
25 REED accessed thisunitnum eroustim es.On O ctober l3,20l0,w ithin two w eeks
26 ofsigning his stipulated agreem entw ith the IR S,REED accessed thisstorage unit.
27
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1 On April18,2011,two daysbeforeREED lied to Yarborough by stating he i
i
2 (REED)hadnoassetsorincome,REED accessedthisstorageunit.REED knew !
3 thathe had accessto funds with w hich he could pay down histax liability,but
4 instead chose to 1ie to the IRS and keep hisassets concealed.
5 20. In 2002 and/or 2003,Tim othy J.Savage and David C.K rugersetup
6 orcaused to be setup N evada corporations through A PG . O n approxim ately
7 Decem ber 14,2004 and January 4,2005,REED applied forE--frade accountsin
8 the nam es ofDavid C.Krugerand Tim othy J.Savage,respectively. REED
9 applied forthese accounts on-line using E--frade's on-line accountapplication. In
10 those applications,REED provided the nam es,datesofbirth,and SocialSecurity
ll num bersthatbelonged to both Krugerand Savage w ithouttheirpennission. On
12 both accountapplications,the m ailing address islisted as4601W .Sahara,Suite
13 #I,andthephonenumbersareboth (702)596-7031.Thisaddresswastheaddress
14 forthe oftk e ofA PG ,and the phone num berbelonged to REED .
15 21. A s partofthe application process,a requestto obtain an E-Trade
16 A TM check card w assubm itted to E--rrade bearing D avid C .Kruger'spurported
17 signature,and w as dated w ith the sam e date as thatofthe online application,
18 Decem ber 14,2004. The sam e was done w ith a requestbearing Tim othy J.
19 Savage's pum orted signature,dated the sam e day asthatofthe Savage online
20 application,January 4,2005.
21 22. O n M ay 9,2006,REED wrote a letterto E--frade stating the
22 follow ing in regardsto the E-Trade accountsforSavage and K ruger:
23 ''1opened the aforem entioned accountsform y clientsin 2004 and
24 2005,respectively,and have m anaged them since thattim e. A tt ched
25 are separate signed and notarized Pow erofA ttorney form sforeach
26 accountso you can rem ove the restrictions.''
27
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1 A ttached to thatletterw ere Pow erofAttorney form sforboth Savage and K ruger
2 thatbeartheirpurported signam resasw ellasthe signature ofREED . The PO A 's
k
i 3 are dated M ay 5 2006 and M ay 8,2006,respectively.
,
!
I 4 23 . ln an interview conducted w ith K im Toy by IR S-CIspecialagents on
5 October31,2008,Toy stated thatshe knew thatREED orJO Y ROY ,atREED 'S I
I
6 direction,picked through A PG clientfilesto find photocopiesofsom eone'sI.D .in !
7 orderforREED to setup E--fradeaccountsin someone'snam eotherthan hisown.
I
j
8 Any APG clientthatwanted to bea signoron theirnom ineecorporatebank 5
E
9 accountw ould have to provide APG w ith a copy oftheirI.D .and SocialSecurity
10 num ber. Thisis how REED w as able to obtain nam es and identificationsfor
ll Krugerand Savage. Toy further stated thatatthe tim e thatthese accountsw ere set
12 up,Krugerand Savage had no idea thatREED had set-up these accounts in their
13 nam es.
14 24. Toy hasseen REED 'Shandwriting and signature thousandsoftim es.
l5 The signatures ofKruger and Savage on the E--frade docum entsappearto Toy to
16 have been signed by REED because they appearto have the sam e REED signature
17 traits and handwriting charactelistics. REED 'Snum bers and handw riting are
18 unique and Toy can identify these characteristics.
19 25. N eitherDavid Kruger,norTim othy Savage evergave APG/REED
20 perm ission to use theiridentitiesto open up E--rrade accounts,and both have
21 stated thatthe signatures on the E--rrade docum ents are nottheirown.
22 26. The depositsinto these E--rrade accountsw ere funded by w ire
23 transfersfrom U S Bank account:
//153790360439,w hich w asa barlk accountheld
24 in the nam e ofA PG lnc.,and referred to asthe A PG ''Escrow A ccount.''
25 A ccording to check and w ire inform ation asw ellasaccountstatem entsfrom
26 E--rrade,wellover$250,000waswired from theUS Bank accountinto the
27
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2
i 1 E-n adeaccounts .
I
2 27. O n July 13,2006,tw o w ire transfersw ere conducted from E-Trade to '
3 theAPG Escrow Account:onefor$110,761.93 and anotherfor$130,488.63.
4 These w iresrepresented the E-Trade fundsforthe Krugerand Savage accounts,
5 resped ively.
6 28. O n N ovem ber 1,2006,REED sentan e-m ailto the courtappointed
7 FTC receiver,Robb Evans & A ssociates, inform ing them thatE-rrrade had
8 deposited approximately $240,000 into theAPG ''Escrow Account''Thism oney
9 stem m ed from E-trade accountsthatA PG opened up in David Kruger's and
10 Tim othy Savage'snam e. REED explained thatthism oney did notbelong to
11 Savage and Kruger,butto A PG .
12 V.
13 A CKN OW LED G M EN T
14 1. D efendantacknow ledgesby his signature below thathe hasread this
15 M em orandum ofPlea A greem ent,thathe understands the term s and conditions,
16 and the factualbasis,setforth herein,thathe has discussed these m atters with his
17 attorney,and thatthe m atterssetforth in thisM em orandum ,including those facts
18 w hich supporta plea ofG uilty,are true and correct.Tlzeundersigned D efendant
19 acknow ledgesthathe hasbeen advised,and understands,thatby entering a plea of
20 G uilty he isw aiving,thatis,giving up,certain rights guaranteed to him by 1aw and
21 by the Constitution ofthe United States. Specitk ally,he is giving up:
22 a. Therighttoproceedtotrialbyjuryontheoliginalcharges,ortoa
23 trialbyajudgeifheandtheUnitedStatesbothagree;
24 b. The rightto confrontthe w itnesses againsthim atsuch a trial,and to
25 cross-exam ine them ;
26 c. The rightto rem ain silentatsuch tlial,w ith such silence notto be
27
28 25
I Case2:11-cr-00247-PMP
5:24-cr-00292-PCP-CWH
Document 78-4 57 Filed 07/25/25
Case Document Filed 02/13/12 Page
Page27
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1 used againsthim in any w ay;
2 d. The right,should he so choose,to testify in hisow n behalfatsuch a
3 trial;
4 e. The rightto com pelw itnessesto appearatsuch a trial,and to testify
5 in hisbehalf'
,and
6 f. The rightto have the assistance ofan attorney atal1stagesofsuch
7 proceedings.
8 2. The undersigned D efendant,his attorney,and the attorney forthe
9 United Statesacknow ledge thatthisM em orandum ofPlea A greem entisthe entire
10 agreem entnegotiated by and agreed to by and between the parties,and thatno
11 otherprom ise hasbeen m ade or im plied by either Defendant,hisattorney,orthe
12 attorney forthe United States.
13
14 DA N IEL G .BO G DEN
United StatesA ttorney
15
16 /w-. -zp!? ,
17 éssistantUnited States Attorney
18
19 J z. v o/w
20 . , e en ant
21
22 .
23 .
CounselforDefendant
24
25
26
27
28 26
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