The Beanie Baby Man, The Tax Evader Adult Man, Ty Warner, Gets Probation!

The Beanie Baby Man, The Tax Evader Adult Man, Ty Warner, Gets Probation!

 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.

For additional insight, explore Tax Crimes, authored by Jack Townsend and available at the LexisNexis® Store

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