Opinion
Docket Number: 08-755-001 PACTS Number: 53073
03-12-2012
USA v. BARRON
Petition for Warrant or Summons for Offender Under Supervision
Name of Offender: Jesse Barron
Name of Sentencing Judicial Officer: HONORABLE KATHARINE S. HAYDEN
SENIOR UNITED STATES DISTRICT JUDGE
Date of Original Sentence: 05/08/2009
Original Offense: Counts 1,2 and 3: TAX EVASION, in violation of 26 U.S.C. 7201; Count 4: MONEY LAUNDERING in violation of 18 U.S.C. 1957(a)
Original Sentence: Time served; 3 years supervised release; $400 special assessment.
Special Conditions: Financial disclosure, Cooperate with the Internal Revenue Service, No new credit/debt and DNA collection.
Type of Supervision: supervised release Date Supervision Commenced: 05/08/09
Assistant U.S. Attorney: To be assigned, 970 Broad Street, Room 502, Newark, New Jersey 07102, (973) 645-2700
Defense Attorney: To be assigned, 1002 Broad Street, Newark, New Jersey 07102, (973) 645-634
PETITIONING THE COURT
[ ] To issue a warrant
[X] To issue a summons
The probation officer believes that the offender has violated the following condition(s) of supervision:
+-----------------------------------------------------------------------------+ ¦Violation ¦Nature of Noncompliance ¦ ¦Number ¦ ¦ +--------------+--------------------------------------------------------------¦ ¦ ¦The offender has violated the special supervision condition ¦ ¦ ¦which states ¦ ¦ ¦ ¦ ¦ ¦'COOPERATION WITH THE INTERNAL REVENUE SERVICE ¦ ¦ ¦ ¦ ¦ ¦You are to fully cooperate with the Internal Revenue Service ¦ ¦ ¦by filing all ¦ ¦ ¦ ¦ ¦ ¦delinquent or amended returns within six months of the ¦ ¦ ¦sentence date and ¦ ¦ ¦ ¦ ¦ ¦to timely file all future returns that come due during the ¦ ¦1 ¦period of ¦ ¦ ¦ ¦ ¦ ¦supervision. You are to properly report all correct taxable ¦ ¦ ¦income and ¦ ¦ ¦ ¦ ¦ ¦claim only allowable expenses on those returns. You are to ¦ ¦ ¦provide all ¦ ¦ ¦ ¦ ¦ ¦appropriate documentation in support of said returns. Upon ¦ ¦ ¦request, you ¦ ¦ ¦ ¦ ¦ ¦are to furnish the Internal Revenue Service with information ¦ ¦ ¦pertaining to ¦ +-----------------------------------------------------------------------------+
+-----------------------------------------------------------------------------+ ¦ ¦all assets and liabilities, and you are to fully cooperate by paying all ¦ ¦ ¦taxes, ¦ ¦ ¦ ¦ ¦ ¦interest and penalties due, and otherwise comply with the tax laws of the ¦ ¦ ¦ ¦ ¦ ¦United States.' ¦ ¦ ¦ ¦ ¦ ¦According to a memorandum from the Internal Revenue Service dated ¦ ¦ ¦ ¦ ¦ ¦December 19, 2011, the offender has failed to meet this IRS condition. ¦ ¦ ¦ ¦ ¦ ¦Presently, the IRS has no record of tax filings for tax years, ¦ ¦ ¦2005,2006,2007 and ¦ ¦ ¦ ¦ ¦ ¦2008. ¦ ¦ ¦ ¦ ¦ ¦He continues to have an outstanding debt for tax years 2002,2003,2004,2007 ¦ ¦ ¦ ¦ ¦ ¦and 2009 and presently owes $244,424.66. Mr. Barron has made only one ¦ ¦ ¦ ¦ ¦ ¦payment of $ 100 toward this liability since sentencing. On October26,2009,¦ ¦ ¦the ¦ ¦ ¦ ¦ ¦ ¦Revenue Office made contact with Mr. Barron. A deadline for filing ¦ ¦ ¦delinquent ¦ ¦ ¦ ¦ ¦ ¦return was set for November 17,2009. Mr. Barron failed to meet that ¦ ¦ ¦deadline. ¦ ¦ ¦ ¦ ¦ ¦Subsequently, Mr. Barron filed the delinquent returns on March 13,2010. ¦ ¦ ¦ ¦ ¦ ¦Mr. Barron failed to file for tax year 2010. He was granted an extension to¦ ¦ ¦file ¦ ¦ ¦ ¦ ¦ ¦by October 15,2011. ¦ ¦ ¦ ¦ ¦ ¦Mr. Barron failed to meet the IRS condition requiring the filing of all ¦ ¦ ¦delinquent ¦ ¦ ¦ ¦ ¦ ¦returns within 6 months of sentencing. He also failed to meet the IRS ¦ ¦ ¦related ¦ ¦ ¦ ¦ ¦ ¦condition requiring payment of all tax, penalty and interest. He has also ¦ ¦ ¦failed to ¦ ¦ ¦ ¦ ¦ ¦meet the court ordered conditions regarding cooperating with the IRS in ¦ ¦ ¦ ¦ ¦ ¦providing income and asset information to aid in collection. ¦ +-+---------------------------------------------------------------------------¦ ¦ ¦The offender has violated the standard supervision condition which states ¦ ¦ ¦'You ¦ ¦ ¦ ¦ ¦ ¦shall notify the probation officer within 72 hours of being arrested or ¦ ¦ ¦ ¦ ¦ ¦questioned by a law enforcement officer.' ¦ ¦ ¦ ¦ ¦ ¦On July 8,2011, the offender received a traffic citation for use of a cell ¦ ¦ ¦phone ¦ ¦ ¦ ¦ ¦2¦while driving. Mr. Barron did not notify the probation office until July ¦ ¦ ¦28,2011, ¦ ¦ ¦ ¦ ¦ ¦during a routine home visit. ¦ ¦ ¦ ¦ ¦ ¦On August 23,2009, the offender received a traffic citation for failing to ¦ ¦ ¦possess ¦ ¦ ¦ ¦ ¦ ¦driving registration. The offender failed to notify the probation office of¦ ¦ ¦this ¦ ¦ ¦ ¦ ¦ ¦contact with law enforcement. ¦ +-+---------------------------------------------------------------------------¦ ¦ ¦The offender has violated the supervision condition which states 'You shall¦ ¦ ¦ ¦ ¦ ¦report to the probation officer as directed by the Court or probation ¦ ¦ ¦officer, ¦ ¦ ¦ ¦ ¦ ¦and shall submit a truthful and complete written report within the first ¦ ¦ ¦five ¦ ¦ ¦ ¦ ¦3¦days of each month.' ¦ ¦ ¦ ¦ ¦ ¦The offender failed to submit timely Monthly Supervision Reports for ¦ ¦ ¦January ¦ ¦ ¦ ¦ ¦ ¦and February 2010 and July 2011. In addition, he failed to submit reports ¦ ¦ ¦for ¦ ¦ ¦ ¦ ¦ ¦March 2011, April 2001 through July 2011 and September 2011. ¦ +-----------------------------------------------------------------------------+
I declare under penalty of perjury that the foregoing is true and correct.
By: Evan M. Dorfman
U.S. Probation Officer
Date: 3/2/12
THE COURT ORDERS:
[] The Issuance of a Warrant
[×] The Issuance of a Summons. Date of Hearing:
[] No Action
[] Other
____________
Signature of Judicial Officer