Sentencing Memorandum, United States v. Tracy Denise Jones, No. 1:25-cr-00559 (N.D. Ga., May 11, 2026)
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Sentencing Memorandum in United States v. Tracy Denise Jones, 1:25-CR-00559-JPB-1, in the United States District Court for the Northern District of Georgia, Atlanta Division, filed May 11, 2026 as Document 13. Ms. Jones states that she pleaded guilty on February 2, 2026 to Count One, conspiracy to commit theft of government funds, Count Two, wire fraud, and Count Three, credit application fraud. She concurs with the guidelines range calculated by Probation, a total offense level of 16 and criminal history score I(0), for a range of 21-27 Months. The memorandum requests a downward variance involving strict conditions of home confinement and, if the Court imposes a custodial sentence, a designation as close to her family and medical providers as practicable; it is signed s/ Samuel Lenard Joseph.
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“Sentencing Memorandum, United States v. Tracy Denise Jones, No. 1:25-cr-00559 (N.D. Ga., May 11, 2026).”
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Case 1:25-cr-00559-JPB Document 13 Filed 05/11/26 Page 1 of 13
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF GEORGIA
ATLANTA DIVISION
UNITED STATES OF AMERICA )
)
v. ) 1:25-CR-00559-JPB-1
)
TRACY DENISE JONES )
SENTENCING MEMORANDUM
Ms. TRACY DENISE JONES, pursuant to Fed. R. Crim. P. 32 and 18 U.S.C.
§ 3553(a), respectfully submits this sentencing memorandum in support of a
downward variance in advance of sentencing.
I. Statutory Penalties
This Court shall consider “the kinds of sentences available.”1 On February
2, 2026, Ms. Jones pleaded guilty to conspiracy to commit theft of government
funds in violation of 18 U.S.C. § 371 (Count One), wire fraud in violation of 18
U.S.C. §§ 1343 and 2 (Count Two), and credit application fraud in violation of 18
U.S.C. §§ 1014 and 2 (Count Three).2 Count One is punishable by a term of
imprisonment not more than five years, a term of supervised release of not more
than three years, and a maximum fine of $250,000.3 Count Two is punishable by a
term of imprisonment of not more than twenty years, a term of supervised
1 18 U.S.C. § 3553(a)(3).
2 Mins., ECF No 8.
3 Id.
1
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release of not more than three years, and a maximum fine of $250,000.4 Count
Three is punishable by a term of imprisonment of not more than thirty years, a
term of supervised release of not more than five years, and a maximum fine of
$1,000,000.5 While the statutory penalties in this matter are significant, the Court
must ultimately impose a sentence that is sufficient, but not greater than
necessary to comply with the purposes of sentencing set forth in 18 U.S.C. §
3553(a). Ms. Jones respectfully submits that the unique mitigating circumstances
present in this case support a downward variance from the advisory guideline
range.
II. Sentencing Guidelines
This Court “shall consider . . . the kinds of sentence[s] and sentencing
range[s] established” by the sentencing guidelines.6 Ms. Jones concurs with the
sentencing guidelines range as Probation calculated in the Presentence
Investigation Report (“PSR”), which is as follows:7
4 Id.
5 Id.
6 18 U.S.C. § 3553(a)(4).
7 Presentence Investigation Report “PSR” ¶¶ 37–16, Mar. 30, 2026.
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Case 1:25-cr-00559-JPB Document 13 Filed 05/11/26 Page 3 of 13
Base Offense Level 7
Loss Amount +6
Sophisticated Means +2
Organizer Role +2
Obstruction of Justice +2
Acceptance of Responsibility -3
Total Offense Level 16
Criminal History Score I(0)
Guidelines Range 21–27 Months
Ms. Jones has zero criminal history points; however, she did not receive a
Chapter Four decrease for this because she received a role enhancement.8 Her
criminal history category reflects not merely the absence of prior conviction, but
an otherwise law-abiding and productive life marked by longstanding family
support, community involvement, charitable service, and stable ties to the
community.9 Ms. Jones accepts responsibility for her conduct and does not
dispute the advisory guideline calculation reflected in the PSR. Rather, she
respectfully submits that the particular circumstances present in this case
warrant a downward variance pursuant to 18 U.S.C. § 3553(a).
III. 18 U.S.C. § 3553
a. Nature and Circumstances of the Offense and the History and
Characteristics of Ms. Jones (18 U.S.C. § 3553(a)(1))
1. Nature and Circumstances of the Offense
Ms. Jones recognizes the serious nature of the offenses before this Court
and the harm her conduct has caused. She accepts full responsibility for the
8 PSR ¶ 45, Mar. 30, 2026.
9 See generally PSR, Mar. 30, 2026.
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decisions that led her here and does not seek to minimize the nature of the
offenses or the Court’s obligation to impose a just sentence.10 At the time of this
offense, Ms. Jones lost perspective and exercised profoundly poor judgment in
attempting to address personal and family pressures in an unlawful manner.11 In
doing so, she ignored the legal boundaries and made decisions that she deeply
regrets.12 While those circumstances do not excuse her conduct, they demonstrate
the context in which an otherwise law-abiding individual with no criminal
history arrived before this Court.
It is important to note that there is no allegation that Ms. Jones engaged in
violence, threats, or conduct that suggests she poses a danger to the public.13 She
has remained compliant with all conditions imposed upon her.14 Prior to
sentencing, Ms. Jones will have paid restitution in full, reflecting not only
financial accountability but a genuine effort to make amends and accept moral
responsibility for the consequences of her actions. While restitution cannot undo
the seriousness of the offense conduct, Ms. Jones has made every effort to accept
responsibility and repair the harm caused by her actions.
10 PSR ¶ 30, Mar. 30, 2026.
11 See generally PSR, Mar. 30, 2026.
12 Id.
13 Id.
14 See generally Dkt., Dec. 19, 2025.
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2. History and Characteristics of Ms. Jones
Long before the conduct giving rise to this case, Ms. Jones established a
consistent pattern of service to her family, church, and community.15 In 2001, she
founded New Beginnings Restoration Project, Inc., a nonprofit organization
dedicated to supporting young women by teaching essential life skills, and the
parent organization of Blaq Diamonds, a mentoring program that taught
financial literacy, resume writing, interviewing skills, professional dress, and
personal hygiene to young women.16 Additionally, shortly after Hurricane
Katrina, Ms. Jones spent four years volunteering in New Orleans, Louisiana, with
The Integral Group, coordinating housing for families to return home.17
Ms. Jones is currently a dedicated member of the United House of Prayer
for All People, where she serves as chaplain and financial secretary for her
auxiliary, managing fundraising efforts, leading prayer, and feeding the hungry
by cooking in the church’s kitchen.18 Ms. Jones also currently volunteers with the
Ms. Pat Family Foundation, an organization dedicated to bringing Black history
back into schools and youth centers in inner-city Atlanta, Georgia.19
15 Letter from Tracy Denise Jones to Cathleen Cronce Yetzer, Mar. 30, 2026.
16 Id.
17 Id.
18 Id.
19 Id.
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Ms. Jones’ charitable efforts are not isolated acts but reflect the manner in
which Ms. Jones lived for years prior to this offense.20 Ms. Jones also continues to
play an important role within her family structure and remains closely involved
in the care and support of her loved ones.21 Multiple letters submitted to the
Court describe Ms. Jones as a dependable caregiver, mentor, and source of
support within her family and community.22
In addition, Ms. Jones is experiencing many ongoing medical issues,
including atrial fibrillation (“AFib”), pre-diabetes, high cholesterol, chronic cysts,
and several severe allergies, for which she continues to receive treatment and
monitoring.23 The Americans with Disabilities Act requires prisons to avoid
discrimination; individually accommodate disability; maximize integration of
prisoners with disabilities with respect to programs, services, and activities; and
provide reasonable treatment for severe medical and mental-health conditions.24
However, in practice, prisoners with disabilities face significantly more
challenges while in prison than their peers.25 In addition to the high risks of
incarceration experienced by disabled people, being incarcerated can exacerbate
20 Id.
21 PSR ¶ 70, Mar. 30, 2026.
22 See Ex., Letters in Support.
23 PSR ¶ 73–76, Mar. 30, 2026.
24 Margo Schlanger, Prisoners with Disabilities, in Reforming Criminal Justice: Punishment,
Incarceration, and Release, 295, 295–323 (Erik Luna ed., 2017).
25 Laurin Bixby et al., The Links Between Disability, Incarceration, and Social Exclusion, 41, Health
Affairs, 1460 (2022).
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Case 1:25-cr-00559-JPB Document 13 Filed 05/11/26 Page 7 of 13
existing disabilities.26 The physical and social environments of prisons and jails,
characterized by high levels of stress and violence, are disabling.27 Given the
nonviolent nature of Ms. Jones’ charges, a downward variance to a noncustodial
sentence would allow her to avoid the disproportionate punishment that she
would suffer in prison due to her medical conditions. While Ms. Jones
understands that her health concerns do not excuse her conduct, they are
relevant to the Court’s consideration of a sentence that is sufficient, but not
greater than necessary.
Ms. Jones recognizes that her conduct undermined the values she tried to
instill in others and caused harm to both the public and those closest to her. She
appears before this Court deeply remorseful and committed to rebuilding her life
through lawful employment, continued service, and accountability.
b. Need to Afford Adequate Deterrence to Criminal Conduct
(18 U.S.C. § 3553(a)(2)(B))
A noncustodial sentence involving strict conditions of home confinement
will be sufficient but not greater than necessary to afford adequate deterrence to
criminal conduct. According to the U.S. Department of Justice, “the certainty of
being caught is a vastly more powerful deterrent than the punishment.”28 Recent
26 Id.
27 Id.
28 U.S. Dep’t of Just., Five Things About Deterrence, Nat’l Inst. Just. (2016) (citing Robert
Sampson, et al., On the Robustness and Validity of Groups, 20(1) J. of Quantitative Criminology 37–
42 (2004) and Daniel Nagin, et al., Imprisonment and Reoffending, 38 Crime and Just. 115–200
(2009)).
7
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research has revealed that the speed and certainty of punishment, not its severity,
deter crime; there is no evidence that the deterrent effect of punishment increases
as the length of imprisonment grows.29 This is because criminals rarely
understand the specific punishments associated with the crimes they commit.30
For Ms. Jones, the consequences of this prosecution alone, including public
shame, a felony conviction, financial consequences, restitution obligations, and
the permanent impact on her reputation and livelihood, have already been
profound. Moreover, the certainty of prosecution, conviction, and substantial
punishment serves the broader goal of general deterrence regardless of whether
the sentence imposed includes incarceration. Under the circumstances here, a
noncustodial sentence with strict conditions of home confinement would provide
meaningful punishment, accountability, and deterrence without imposing a
sentence greater than necessary to accomplish the goals of sentencing.
c. Need to Protect the Public from Ms. Jones’ Future Criminal
Conduct (18 U.S.C. § 3553(a)(2)(C))
A downward variance involving strict conditions of home confinement
would be sufficient but not greater than necessary to protect the public from the
potential for future criminal conduct, in the unlikely event it should occur. Ms.
Jones has no criminal history, longstanding ties to her community, substantial
family support, and a documented history of productive and charitable
29 Id.
30 Id.
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involvement in the lives of others. Nothing before the Court suggests that Ms.
Jones poses a danger to the public or presents a meaningful risk of recidivism.
On the contrary, the collateral consequences of this conviction, combined with
the financial, personal, and reputational impact of these proceedings, strongly
support the conclusion that future criminal conduct is unlikely.
d. Need to Reflect the Seriousness of the Offense, Promote Respect
for the Law, and Provide Just Punishment (18 U.S.C. § 3553(a)(2))
1. Reflect the Seriousness of the Offense and Provide Just
Punishment
Ms. Jones recognizes that the offenses before the Court are serious and
warrant meaningful punishment. She further recognizes the Court’s obligation to
impose a sentence that reflects the seriousness of the offense, promotes respect
for the law, and provides just punishment. Under the particular circumstances
present here, including Ms. Jones’ lack of criminal history, acceptance of
responsibility, restitution payment, longstanding community involvement, and
the significant collateral consequences she has already endured. Ms. Jones
respectfully submits that a downward variance involving strict conditions of
home confinement would satisfy those sentencing objectives without imposing a
sentence greater than necessary, under 18 U.S.C. § 3553(a).
2. Promote Respect for the Law
Ms. Jones understands that respect for the law requires accountability and
meaningful consequences for her conduct. She appears before this Court fully
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aware that her actions caused harm and permanently altered the course of her
life. Ms. Jones respectfully submits that a sentence involving strict conditions of
home confinement would hold her accountable in a meaningful way without
imposing a sentence greater than necessary to promote respect for the law.
e. Substance Abuse and Mental Health Treatment or Vocational
Training (18 U.S.C. § 3553(a)(2)(D))
Ms. Jones remains committed to self-improvement, lawful employment,
community involvement, and compliance with any conditions imposed by this
Court. She is prepared to participate in counseling, financial education, or other
rehabilitative programming that this Court believes is appropriate.
f. Need to Avoid Unwarranted Sentencing Disparities (18 U.S.C. §
3553(a)(6))
A downward variance in this matter would also be consistent with the
need to avoid unwarranted sentencing disparities. During the last five fiscal
years, there were 645 defendants whose primary guideline was §2B1.1, with a
Final Offense Level of 16 and a Criminal History Category of I, after excluding
defendants who received a §5K1.1 substantial assistance departure.31 For the 554
defendants who received a sentence of imprisonment in whole or in part, the
average length of imprisonment was fourteen months, and the median was
fourteen months.32 While each case must be evaluated on its facts, the national
31 U.S. Sent’g Comm’n, Judiciary Sentencing INformation, https://jsin.ussc.gov/analytics/
saw.dll?Dashboard (Last Accessed May 11, 2026).
32 Id.
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sentencing data reflects that Courts frequently impose sentences below the
advisory guideline range in comparable §2B1.1 cases involving first-time
offenders.
IV. Letters in Support
Ms. Jones respectfully submits the attached letters in support of
sentencing. Collectively, the letters describe a woman who, for many years prior
to the offense conduct, served as a caregiver, mentor, source of support, and
active participant with her church, family, and community.33 These letters further
reflect the profound impact these proceedings and the consequences of Ms.
Jones’ conduct have already had on Ms. Jones and those closest to her.34
V. Recommended Designation
In the event the Court imposes a custodial sentence, Ms. Jones respectfully
requests a designation as close to her family and medical providers as practicable
in light of her ongoing medical treatment and family support structure.
VI. Conclusion
After consideration of the factors set forth in 18 U.S.C. § 3553(a), Ms. Jones
respectfully requests that this Court impose a downward variance involving
strict conditions of home confinement.
33 See Ex. Letters in Support.
34 Id.
11
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Date: May 11, 2026
Respectfully Submitted,
s/ Samuel Lenard Joseph
Samuel Lenard Joseph, Esq.
Ga. Bar # 718641
sjoseph@lowtherwalker.com
Lowther | Walker LLC
101 Marietta St. NW, Ste. 3650
Atlanta, GA 30303
O 404.496.4052 | F 866.819.7859
www.lowtherwalker.com
Attorney for Defendant
Tracy Denise Jones
12
Case 1:25-cr-00559-JPB Document 13 Filed 05/11/26 Page 13 of 13
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF GEORGIA
ATLANTA DIVISION
UNITED STATES OF AMERICA )
)
v. ) 1:25-CR-00559-JPB-1
)
TRACY DENISE JONES )
CERTIFICATE OF SERVICE
I hereby certify that on May 11, 2026, I electronically filed the foregoing
SENTENCING MEMORANDUM with the Clerk of the United States District
Court for the Northern District of Georgia by way of the CM/ECF system, which
automatically will serve this document on the attorneys of record for the parties
in this case by electronic mail.
Date: May 11, 2026
Respectfully Submitted,
s/ Samuel Lenard Joseph
Samuel Lenard Joseph, Esq.
Ga. Bar # 718641
sjoseph@lowtherwalker.com
Lowther | Walker LLC
101 Marietta St. NW, Ste. 3650
Atlanta, GA 30303
O 404.496.4052 | F 866.819.7859
www.lowtherwalker.com
13
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