Opinion
CR No. 11-087A.
June 3, 2011
MEMORANDUM AND ORDER
Defendant has plead guilty to a Class A misdemeanor, failure to file a tax return (28 U.S.C. § 7203). The Plea Agreement filed in this case provides that the mandatory special assessment is $100.00. (Document No. 2, ¶ 6). However, under 18 U.S.C. § 3013(a)(1)(A)(iii), the mandatory special assessment for a Class A misdemeanor is $25.00 and thus by oral order dated May 25, 2011, the plea agreement was amended to reflect the correct amount. Since Defendant has already paid the incorrect amount of $100.00, he has overpaid the special assessment and is entitled to a $75.00 refund from the Clerk.
SO ORDERED