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United States v. Maull

United States District Court, E.D. Texas, Beaumont Division

February 26, 2018

UNITED STATES OF AMERICA
v.
CHARLES MAULL II COUNT (On or About) INITIALS YEAR AMOUNT (Aggregate)

          FINDINGS OF FACT AND RECOMMENDATION ON GUILTY PLEA BEFORE THE UNITED STATES MAGISTRATE JUDGE

          KEITH F. GIBLIN UNITED STATES MAGISTRATE JUDGE

         By order of the District Court, this matter was referred to the undersigned United States Magistrate Judge for administration of a guilty plea and allocution under Rules 11 and 32 of the Federal Rules of Criminal Procedure. Magistrate judges have the statutory authority to conduct a felony guilty plea proceeding as an “additional duty” pursuant to 28 U.S.C. § 636(b)(3). United States v. Bolivar-Munoz, 313 F.3d 253, 255 (5th Cir. 2002), cert. denied, 123 S.Ct. 1642 (2003). On February 21, 2018, this cause came before the undersigned United States Magistrate Judge for entry of a guilty plea by the defendant, Charles Maull II, on Counts One through Six of the charging Information filed in this cause.

         Counts One through Six of the Information charges that from on or about the dates set forth below, in the Eastern District of Texas, the defendant, Charles Maull II, a resident of Jefferson County, Texas did willfully aid and assist in, and procure, counsel, and advise the preparation and presentation to the Internal Revenue Service of United States Individual Income Tax Returns, Form 1040, either individual or joint, for the taxpayers and calendar years specified below. The returns were false and fraudulent as to material matters, in that they contained false items as set forth below, and in amounts specified below, whereas, as the defendant then and there knew, the information was false as to one or more of such material matters, all in violation of 26 U.S.C. § 7206(2).

COUNT

DATE OF OFFENSE

(On or About)

TAXPAYER

INITIALS

TAX

YEAR

FALSLEY CLAIMED

ITEM(S)

FALSELY REPORTED

AMOUNT (Aggregate)

1

January 21, 2011

D.T.

2010

False Business Income (Schedule C); Overstated Withholding (Form 1040); Overstated Education Credit (Form 1040)

$18, 021

2

January 27, 2011

A.C.

2010

False Business Income (Schedule C); Overstated Education Credit (Form 1040)

$14.621

3

January 28, 2011

R.R.

2010

False Business Income (Schedule C)

$12, 059

4

February 2, 2011

K.W.

2010

False Dependent

(Form 1040)

$7, 339

5

February 8, 2011

L.K.

2010

False Business Income

(Schedule C)

$5, 876

6

June 9, 2011

K.J.

2010

False Business Income

(Schedule C)

$8, 523

         Defendant, Charles Maull II, entered pleas of guilty to Counts One through Six of the Information into the record at the hearing.

         After conducting the proceeding in the form and manner prescribed by Federal Rule of Criminal Procedure 11 the Court finds:

         That Defendant, after consultation with counsel of record, has knowingly, freely and voluntarily consented to the administration of the guilty plea in this cause by a United States Magistrate Judge in the Eastern District of Texas subject to a final approval and imposition of sentence by the District Court.

         That Defendant and the Government have entered into a plea agreement and a plea agreement addendum which were addressed in open court and entered into the record.

         That Defendant is fully competent and capable of entering an informed plea, that Defendant is aware of the nature of the charges and the consequences of the plea, and that the plea of guilty is a knowing, voluntary and freely made plea. Upon addressing the Defendant personally in open court, the Court determines that Defendant's plea is voluntary and did not result from force, threats or promises. See Fed. R. Crim. P. 11(b)(2).

         That Defendant's knowing, voluntary and freely made plea is supported by an independent factual basis establishing each of the essential elements of the offense and Defendant realizes that his conduct falls within the definition of the crimes charged under 26 U.S.C. § 7206(2).

         STATEMENT OF REASONS

         As factual support for Defendant's guilty plea, the Government presented a factual basis. See Factual Basis and Stipulation. In support, the Government and Defendant stipulated that if this case were to proceed to trial the Government would prove beyond a reasonable doubt, through the sworn testimony of witnesses, including expert witnesses, as well as through admissible exhibits, each and every essential element of the crime charged in Counts One though Six of the Information. The Government would also prove that the defendant is one and the same person charged in the Information and that the events described in Information occurred in the Eastern District of Texas and elsewhere. The Court incorporates the proffer of evidence described in detail in the factual basis and stipulation in support of the guilty plea.

         Defendant, Charles Maull II, agreed with and stipulated to the evidence presented in the factual basis. Counsel for Defendant and the Government attested to Defendant's competency and capability to enter an informed plea of guilty. The Defendant agreed with the evidence presented by the Government and personally testified that he was entering his guilty plea knowingly, freely and voluntarily.

         RECOMMENDED ...


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