Opinion
Case No. 2:12-CR-218
03-01-2013
UNITED STATES OF AMERICA, Plaintiff, v. WILLIAM D. TAYLOR, SR., Defendant.
JUDGE ALGENON L. MARBLEY
ORDER
These matters are before the Court on Defendant's Revised Motion for Ancillary Fees (Doc. 12) and Second Motion for Continuance (Doc. 13). For the reasons set forth herein both of Defendant's Motions are GRANTED.
I. BACKGROUND
On October 31, 2012, Defendant was indicted in this Court on two Counts of violating 26 U.S.C. §7206 (1), for fraud and false statements Defendant allegedly made to the Internal Revenue Service on his form 1040 Individual Income Tax Return in 2007 and 2008. Defendant was appointed counsel by the Magistrate Judge following the receipt of his CJA 23 Financial Affidavit. The CJA 23 showed Defendant is indigent and unable to pay the costs for his own defense. As this case involves tax fraud, the evidence consists of thousands of pages of financial documents.
II. LAW AND ANALYSIS
A. Revised Motion for Ancillary Fees
The Criminal Justice Act, 18 U.S.C. § 3006A, provides:
Counsel for a person who is financially unable to obtain investigative, expert, or other services necessary for adequate representation may request them in an ex18 U.S.C. § 3006A(e)(1).
parte application. Upon finding, after appropriate inquiry in an ex parte proceeding, that the services are necessary and that the person is financially unable to obtain them, the court... shall authorize counsel to obtain the services.
Upon representations from Defendant's counsel and the manifest need for an accounting expert to review thousands of pages of tax documents, the Court concludes that the services of a qualified certified public accountant are necessary to Defendant's defense. Defendant has already provided the Court with a financial affidavit indicating his indigence. The Court, therefore, authorizes counsel to obtain such services on Defendant's behalf.
In order to obtain the services of a certified public accountant, the Court GRANTS Defendant's Revised Motion for Ancillary Fees (Doc. 12). On counsel's request and representation, the Court designates $2,000.00 for Defendant to retain those services.
B. Motion for Continuance
Also before the Court is Defendant's Motion for Continuance of the March 11, 2013 trial date. Defendant previously filed a Waiver of Speedy Trial Affidavit with this Court (Doc. 9-1). Defendant's Counsel renewed that Waiver of Speedy Trial at the March 1, 2013 telephonic status conference. Furthermore, Defendant has demonstrated good cause for a continuance. Due to Defendant's indigence, his counsel was previously unable to retain an accountant, the services of whom are necessary for counsel to render effective assistance in this tax-related matter. Defendant's Motion for Continuance is, thus, GRANTED. The Court's Scheduling Order of December 19, 2012 is, hereby, VACATED. The Court will issue a separate scheduling order containing the new trial date.
IT IS SO ORDERED.
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ALGENON L. MARBLEY
UNITED STATES DISTRICT JUDGE