Judgment — United States v. William Mandel Musgrow, Central District of California (Document 71)
Summary
A Judgment and Probation/Commitment Order in United States v. William Mandel Musgrow, Docket No. EDCR24-00162-KK-1, in the U.S. District Court for the Central District of California, filed August 20, 2026 as Document 71; the judge named is Kenly Kiya Kato, United States District Judge. The defendant pleaded guilty to Count 1, wire fraud under 18 U.S.C. § 1343, and Count 2, aiding and assisting in the preparation of a false tax return under 26 U.S.C. § 7206, both charged in the Information. The court places the defendant on PROBATION for FIVE YEARS on both counts, concurrently, imposes a $200 special assessment and waives fines. It orders restitution of $2,808,560.46 under 18 U.S.C. § 3663A: $2,136,630 to the Internal Revenue Service and $671,930.46 to the Small Business Administration. A status conference is set for February 2, 2027.
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“Judgment — United States v. William Mandel Musgrow, Central District of California (Document 71).”
Original at archive.org. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/judgment-no-5-24-cr-00162-dkt-71-c-d-cal-67299b3413/
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Case 5:24-cr-00162-KK Document 71 Filed 08/20/26 Page 1 of 6 Page ID #:558
United States District Court
Central District of California
JS-3
UNITED STATES OF AMERICA vs. Docket No. EDCR24-00162-KK-1
Defendant William Mandel Musgrow Social Security No. 2 0 8 8
akas: (Last 4 digits)
JUDGMENT AND PROBATION/COMMITMENT ORDER
MONTH DAY YEAR
In the presence of the attorney for the government, the defendant appeared in person on this date. 08 20 2026
COUNSEL Joseph D. Benincasa, Retained
(Name of Counsel)
PLEA X GUILTY, and the court being satisfied that there is a factual basis for the plea. NOLO NOT
CONTENDERE GUILTY
FINDING There being a finding/verdict of GUILTY, defendant has been convicted as charged of the offenses of:
Count 1: Wire Fraud 18 U.S.C. § 1343, as charged in Count 1 of the Information.
Count 2: Aiding and Assisting in the Preparation of a False Tax Return 26 U.S.C. § 7206, as charged in Count 2 of
the Information.
JUDGMENT The court asked whether there was any reason why judgment should not be pronounced. Because no sufficient cause to the
AND PROB/ contrary was shown, or appeared to the court, the court adjudged the defendant guilty as charged and convicted and ordered
COMM that: Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the court that the defendant, William
ORDER Mandel Musgrow, is hereby placed on PROBATION on Counts One and Two of the Information for a term of FIVE
YEARS, to be served concurrently under the following terms and conditions:
It is ordered that the defendant shall pay to the United States a special assessment of $200, which is due immediately. Any unpaid balance shall
be due during the period of imprisonment, at the rate of not less than $25 per quarter, and pursuant to the Bureau of Prisons' Inmate Financial
Responsibility Program.
Pursuant to Guideline § 5E1.2(a), all fines are waived as the Court finds that the defendant has established that he is unable to pay and is not
likely to become able to pay any fine.
It is ordered that the defendant shall pay restitution in the total amount of $2,808,560.46 pursuant to 18 U.S.C. § 3663A. Nominal monthly
payments of at least 10% of defendant’s gross monthly income but not less than $100, whichever is greater, shall be made during the periof of
supervision and shall begin 90 days after the commencement of supervision. Nominal restitution payments are ordered as the Court finds that
the defendant’s economic circumstances do not allow for either immediate or future payment of the amount ordered.
If the defendant makes a partial payment, each payee shall receive approximately proportional payment unless another priority order or
percentage payment is specified in the judgment.
Pursuant to 18 U.S.C. Section 3612(f)(3)(!), interest on the restitution ordered is waived because the defendant does not have the ability to pay
interest. Payments may be subject to penalties for default and delinquency pursuant to 18 U.S.C.Section 3612(g)
The amount of restitution ordered shall be paid as follows:
Victim Amount
Internal Revenue service (IRS) $2,136,630
Small Business Administration $671,930.46
1. The defendant shall comply with the rules and regulations of the United States Probation & Pretrial Services Office and Second
Amended General Order 20-04.
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Case 5:24-cr-00162-KK Document 71 Filed 08/20/26 Page 2 of 6 Page ID #:559
USA vs. William Mandel Musgrow Docket No.: EDCR24-00162-KK-1
2. The defendant shall refrain from any unlawful use of a controlled substance. The defendant shall submit to one drug test within 15
days of release from custody and at least two periodic drug tests thereafter, not to exceed eight tests per month, as directed by the
Probation Officer.
3. The defendant shall participate in an outpatient substance abuse treatment and counseling program that includes urinalysis, breath or
sweat patch testing, as directed by the Probation Officer. The defendant shall abstain from using alcohol and illicit drugs, and from
abusing prescription medications during the period of supervision.
4. During the course of supervision, the Probation Officer, with the agreement of the defendant and defense counsel, may place the
defendant in a residential drug treatment program approved by the U.S. Probation and Pretrial Services Office for treatment of
narcotic addiction or drug dependency, which may include counseling and testing, to determine if the defendant has reverted to the use
of drugs. The defendant shall reside in the treatment program until discharged by the Program Director and Probation Officer.
5. As directed by the Probation Officer, the defendant shall pay all or part of the costs of the Court-ordered treatment to the aftercare
contractors during the period of community supervision. The defendant shall provide payment and proof of payment as directed by
the Probation Officer. If the defendant has no ability to pay, no payment shall be required.
6. During the period of community supervision, the defendant shall pay the special assessment and restitution in accordance with this
judgment's orders pertaining to such payment.
7. The defendant shall cooperate in the collection of a DNA sample from the defendant.
8. The defendant shall apply all monies received from income tax refunds, lottery winnings, inheritance, judgments and any other
financial gains to the Court-ordered financial obligation.
9. The defendant shall submit the defendant's person, property, house, residence, vehicle, papers, computers, cell phones, other electronic
communications or data storage devices or media, email accounts, social media accounts, cloud storage accounts, or other areas under
the defendant’s control, to a search conducted by a United States Probation Officer or law enforcement officer. Failure to submit to a
search may be grounds for revocation. The defendant shall warn any other occupants that the premises may be subject to searches
pursuant to this condition. Any search pursuant to this condition will be conducted at a reasonable time and in a reasonable manner
upon reasonable suspicion that the defendant has violated a condition of his supervision and that the areas to be searched contain
evidence of this violation.
10. The defendant shall participate in mental health treatment, which may include evaluation and counseling, until discharged from the
program by the treatment provider, with the approval of the Probation Officer.
The Court authorizes the Probation & Pretrial Services Office to disclose the Presentence Report to the substance abuse treatment provider to
facilitate the defendant's treatment for narcotic addiction or drug dependency. Further redisclosure of the Presentence Report by the treatment
provider is prohibited without the consent of this Court.
Defendant is informed of his right to appeal.
The Court orders the bond exonerated.
A Status Conference is set February 2, 2027, at 9:30 a.m. Defendant is ordered to appear without further notice.
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USA vs. William Mandel Musgrow Docket No.: EDCR24-00162-KK-1
In addition to the special conditions of supervision imposed above, it is hereby ordered that the Standard Conditions of Probation and
Supervised Release within this judgment be imposed. The court may change the conditions of supervision, reduce or extend the period of
supervision, and at any time during the supervision period or within the maximum period permitted by law, may issue a warrant and revoke
supervision for a violation occurring during the supervision period.
August 20, 2026
Date KENLY KIYA KATO, United States District Judge
It is ordered that the Clerk deliver a copy of this Judgment and Probation/Commitment Order to the U.S. Marshal or other qualified officer.
Clerk, U.S. District Court
August 20, 2026 By
Filed Date Deputy Clerk
The defendant must comply with the standard conditions that have been adopted by this court (set forth below).
STANDARD CONDITIONS OF PROBATION AND SUPERVISED RELEASE
While the defendant is on probation or supervised release pursuant to this judgment:
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USA vs. William Mandel Musgrow Docket No.: EDCR24-00162-KK-1
1. The defendant must not commit another federal, state, or local 9. The defendant must not knowingly associate with any persons
crime; engaged in criminal activity and must not knowingly associate with
2. The defendant must report to the probation office in the federal any person convicted of a felony unless granted permission to do so
judicial district of residence within 72 hours of imposition of a by the probation officer. This condition will not apply to intimate
sentence of probation or release from imprisonment, unless family members, unless the court has completed an individualized
otherwise directed by the probation officer; review and has determined that the restriction is necessary for
3. The defendant must report to the probation office as instructed by protection of the community or rehabilitation;
the court or probation officer; 10. The defendant must refrain from excessive use of alcohol and must
4. The defendant must not knowingly leave the judicial district not purchase, possess, use, distribute, or administer any narcotic or
without first receiving the permission of the court or probation other controlled substance, or any paraphernalia related to such
officer; substances, except as prescribed by a physician;
5. The defendant must answer truthfully the inquiries of the probation 11. The defendant must notify the probation officer within 72 hours of
officer, unless legitimately asserting his or her Fifth Amendment being arrested or questioned by a law enforcement officer;
right against self-incrimination as to new criminal conduct; 12. For felony cases, the defendant must not possess a firearm,
6. The defendant must reside at a location approved by the probation ammunition, destructive device, or any other dangerous weapon;
officer and must notify the probation officer at least 10 days before 13. The defendant must not act or enter into any agreement with a law
any anticipated change or within 72 hours of an unanticipated enforcement agency to act as an informant or source without the
change in residence or persons living in defendant’s residence; permission of the court; and
7. The defendant must permit the probation officer to contact him or 14. The defendant must follow the instructions of the probation officer
her at any time at home or elsewhere and must permit confiscation to implement the orders of the court, afford adequate deterrence
of any contraband prohibited by law or the terms of supervision from criminal conduct, protect the public from further crimes of the
and observed in plain view by the probation officer; defendant; and provide the defendant with needed educational or
8. The defendant must work at a lawful occupation unless excused by vocational training, medical care, or other correctional treatment in
the probation officer for schooling, training, or other acceptable the most effective manner.
reasons and must notify the probation officer at least ten days
before any change in employment or within 72 hours of an
unanticipated change;
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USA vs. William Mandel Musgrow Docket No.: EDCR24-00162-KK-1
The defendant must also comply with the following special conditions (set forth below).
STATUTORY PROVISIONS PERTAINING TO PAYMENT AND COLLECTION OF FINANCIAL SANCTIONS
The defendant must pay interest on a fine or restitution of more than $2,500, unless the court waives interest or unless the fine or
restitution is paid in full before the fifteenth (15th) day after the date of the judgment under 18 U.S.C. § 3612(f)(1). Payments may be
subject to penalties for default and delinquency under 18 U.S.C. § 3612(g). Interest and penalties pertaining to restitution, however, are not
applicable for offenses completed before April 24, 1996. Assessments, restitution, fines, penalties, and costs must be paid by certified check
or money order made payable to “Clerk, U.S. District Court.” Each certified check or money order must include the case name and number.
Payments must be delivered to:
United States District Court, Central District of California
Attn: Fiscal Department
255 East Temple Street, Room 1178
Los Angeles, CA 90012
or such other address as the court may in future direct.
If all or any portion of a fine or restitution ordered remains unpaid after the termination of supervision, the defendant must pay the
balance as directed by the United States Attorney’s Office. 18 U.S.C. § 3613.
The defendant must notify the United States Attorney within thirty (30) days of any change in the defendant’s mailing address or
residence address until all fines, restitution, costs, and special assessments are paid in full. 18 U.S.C. § 3612(b)(l)(F).
The defendant must notify the court (through the Probation Office) and the United States Attorney of any material change in the
defendant’s economic circumstances that might affect the defendant’s ability to pay a fine or restitution, as required by 18 U.S.C. § 3664(k).
The court may also accept such notification from the government or the victim, and may, on its own motion or that of a party or the victim,
adjust the manner of payment of a fine or restitution under 18 U.S.C. § 3664(k). See also 18 U.S.C. § 3572(d)(3) and for probation 18
U.S.C. § 3563(a)(7).
Payments will be applied in the following order:
1. Special assessments under 18 U.S.C. § 3013;
2. Restitution, in this sequence (under 18 U.S.C. § 3664(i), all nonfederal victims must be paid before the United
States is paid):
Non-federal victims (individual and corporate),
Providers of compensation to non-federal victims,
The United States as victim;
3. Fine;
4. Community restitution, under 18 U.S.C. § 3663(c); and
5. Other penalties and costs.
CONDITIONS OF PROBATION AND SUPERVISED RELEASE PERTAINING TO FINANCIAL SANCTIONS
As directed by the Probation Officer, the defendant must provide to theProbation Officer: (1) a signed release authorizing credit
report inquiries; (2) federal and state income tax returns or a signed release authorizing their disclosure and (3) an accurate financial
statement, with supporting documentation as to all assets, income and expenses of the defendant. In addition, the defendant must not apply
for any loan or open any line of credit without prior approval of the Probation Officer.
When supervision begins, and at any time thereafter upon request of the Probation Officer, the defendant must produce to the
Probation and Pretrial Services Office records of all bank or investments accounts to which the defendant has access, including any business
or trust accounts. Thereafter, for the term of supervision, the defendant must notify and receive approval of the Probation Office in advance
of opening a new account or modifying or closing an existing one, including adding or deleting signatories; changing the account number or
name, address, or other identifying information affiliated with the account; or any other modification. If the Probation Office approves the
new account, modification or closing, the defendant must give the Probation Officer all related account records within 10 days of opening,
modifying or closing the account. The defendant must not direct or ask anyone else to open or maintain any account on the defendant’s
behalf.
The defendant must not transfer, sell, give away, or otherwise convey any asset with a fair market value in excess of $500 without
approval of the Probation Officer until all financial obligations imposed by the court have been satisfied in full.
These conditions are in addition to any other conditions imposed by this judgment.
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USA vs. William Mandel Musgrow Docket No.: EDCR24-00162-KK-1
RETURN
I have executed the within Judgment and Commitment as follows:
Defendant delivered on to
Defendant noted on appeal on
Defendant released on
Mandate issued on
Defendant’s appeal determined on
Defendant delivered on to
at
the institution designated by the Bureau of Prisons, with a certified copy of the within Judgment and Commitment.
United States Marshal
By
Date Deputy Marshal
CERTIFICATE
I hereby attest and certify this date that the foregoing document is a full, true and correct copy of the original on file in my office, and in my
legal custody.
Clerk, U.S. District Court
By
Filed Date Deputy Clerk
FOR U.S. PROBATION OFFICE USE ONLY
Upon a finding of violation of probation or supervised release, I understand that the court may (1) revoke supervision, (2) extend the term of
supervision, and/or (3) modify the conditions of supervision.
These conditions have been read to me. I fully understand the conditions and have been provided a copy of them.
(Signed)
Defendant Date
U. S. Probation Officer/Designated Witness Date
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