Ty Warner has been sentenced to probation -- no incarceration. Beanie Babies creator Ty Warner gets 2 years probation for tax evasion (Chicago Tribune 1/14/14).
I offer the key documents as follows:
• Docket No 24 Defendants Sentencing Memorandum.zip - here.• Docket No 24 Defendants Sentencing Memorandum-Exh A.pdf - here. (This is a spreadsheet of convictions and sentencing in offshore matters that the defense team believed most relevant to their proffered request for no incarceration.)• Docket No 26 Govt Sentencing Memorandum.zip - here.• Docket No 28 Defendant's Supplement to Sentencing Memorandum.zip - here.• Docket No. 30 Judgment in Warner case.pdf - here.
I do not yet have the transcript from sentencing wherein the Judge presumably would have announced his reasons for the sentence. I also do not know whether the judge will write an opinion for his reasons, particularly since I suspect the Government will appeal. I want to understand why the sentencing judge, Judge Kocoras, would have imposed that sentence. I want to hear what the reasons were before I pass judgment on that judge's judgment (of course Judge Kocoras is the judge and I am not; I can only pass judgment on the judge.) Judge Kocoras' Wikipedia entry is here. Right off hand, I only know one member of the defense team, Mark Matthews, here, so I offer him my kudos here. (My kudos are probably worth less than Mr. Warners' kudos, which should be substantial!)
These cases are by their nature fact dependent and each party -- even the judge -- puts his spin on the facts. But, the advisory Guidelines calculations were essentially agreed. The key numbers in the Guidelines calculations were as follows:
View Jack Townsend's opinion in its entirety on the Federal Tax Crimes blog site.
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