Report and Recommendation — No. 4:24-cr-00004 (Dkt. 27, E.D. Tenn.)

Summary

A two-page Report and Recommendation, Document 27, filed February 27, 2025 in United States v. Rebekah Proctor, Case No. 4:24-cr-00004, before District Judge Travis R. McDonough and Magistrate Judge Christopher H. Steger in the U.S. District Court for the Eastern District of Tennessee at Winchester. The magistrate judge conducted a plea hearing on February 26, 2025, at which the defendant pleaded guilty to Counts Seventeen and Nineteen of the twenty count Indictment. He recommends that the court accept the plea and adjudicate 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, and that she remain in custody pending sentencing. Sentencing is scheduled for July 11, 2025 at 9:00 a.m., and objections are due within fourteen (14) days.

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Full text

                            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

                            REPORT AND RECOMMENDATION

       Pursuant to 28 U.S.C. § 636(b), the undersigned United States Magistrate Judge conducted

a plea hearing in this case on February 26, 2025. At the hearing, Defendant entered a plea of guilty

to Counts Seventeen and Nineteen of the twenty count Indictment. On the basis of the record made

at the hearing, the Court finds that Defendant is fully competent and capable of entering an

informed plea; the plea is made knowingly and with full understanding of each of the rights waived

by Defendant; it is made voluntarily and free from any force, threats, or promises; Defendant

understands the nature of the charges and penalties provided by law; and the plea has a sufficient

basis in fact. Acceptance of the plea, adjudication of guilt, acceptance of the Plea Agreement, and

imposition of sentence are specifically reserved for the District Judge.

       I therefore recommend 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.


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Case 4:24-cr-00004-TRM-CHS           Document 27        Filed 02/27/25      Page 1 of 2     PageID
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       The Defendant’s sentencing hearing is scheduled before the District Judge on July 11,

2025, at 9:00 a.m.

       ENTER.

                                             /s/ Christopher H. Steger
                                             UNITED STATES MAGISTRATE JUDGE




                                     NOTICE TO PARTIES

        You have the right to de novo review by the district judge of the foregoing findings. Any
application for review must be in writing; must specify the portions of the findings or
proceedings objected to; and must be filed and served no later than fourteen (14) days after the
plea hearing. Failure to file objections within fourteen days constitutes a waiver of any further
right to challenge the plea of guilty in this matter. See 28 U.S.C. § 636(b).




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Case 4:24-cr-00004-TRM-CHS          Document 27        Filed 02/27/25     Page 2 of 2      PageID
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