MEMORANDUM AND ORDER
YOUNG, District Judge.
I. INTRODUCTION
Edward Tawa ("Tawa") is a former client of tax preparer Michael Edwards ("Edwards"), who pled guilty before this Court to charges of wire fraud and the corrupt endeavor to obstruct the Internal Revenue Service. Adopting the government's recommendation, this Court sentenced Edwards to three years of incarceration and $141,129.36 restitution as to the wire fraud charge. Tawa moves...
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