MEMORANDUM
YOUNG, Chief Judge.
I. INTRODUCTION
On November 26, 2002, the defendant, Dinart Serpa ("Serpa"), pled guilty to three counts of filing false income tax returns in violation of 26 U.S.C. § 7206(1). At that time, the Federal Bureau of Prisons ("the Bureau") was continuing to follow its long-standing policy of honoring judicial recommendations to place Zone C offenders, such as...
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