MEMORANDUM OPINION ON SENTENCING GUIDELINES CALCULATIONS
PATRICK J. SCHILTZ, District Judge.
Defendant Lawrence Frank Kladek pleaded guilty to one count of filing a false tax return in violation of 26 U.S.C. § 7206(1). On August 20, 2009, the Court sentenced Kladek to 20 months in prison, fined Kladek $40,000, and ordered Kladek to spend one year on supervised release following completion of his prison term.
Before sentencing Kladek, the Court...
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