Internal Revenue Law
 
Wayne Brown v. City of Tulsa

Tulsa, Oklahoma civil rights lawyer represented the Plaintiff sued the Defendants on civil rights violation theories under 42 U.S.C. 1983.


Five years ago, on October 24, 2018, Plaintiff received news from the Tulsa Police Department (“TPD”) that he was selected for the Tulsa Police Academy (“Academy”).

The Academy commenced on January 22, 2019 (at which time Plainti

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United States of America v. Wesley Muchow


CHAD A. READLER, Circuit Judge. Defendant Wesley Muchow pled guilty to one
count of receiving and distributing visual depictions of minors engaged in sexually explicit
conduct. After weighing the parties’ respective arguments at the sentencing hearing, the district
court sentenced Muchow at the very bottom of the proposed United States Sentencing Guidelines
range. We re

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United States of America v. NuDay

Concord, New Hampshire criminal defense lawyer represented the Defendant charged with export offenses.

NuDay was sentenced to five years of probation, the maximum penalty for an organizational defendant. NuDay was also ordered to pay a $25,000 fine. On September 8, 2023, NuDay pleaded guilty to three counts of Failure to File Export Information.

“Our national security depend

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United States of America v. Wesley Muchow

In many respects, Wesley Muchow lived a life one could be proud of, and certainly not
one that would catch the eye of federal prosecutors. He graduated from high school, was
gainfully employed as a machine operator, and made a home in Bucyrus, a north central Ohio
community located along the historic Lincoln Highway. Muchow had a close bond with his
family, relying on their sup

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United States of America v. Ronald Coleman, Jr.

Defendant Ronald Coleman appeals the district court’s denial of
a motion to suppress the fruits of a warrant for vehicle tracking and a residential search warrant
>
No. 18-1083 United States v. Coleman Page 2
on the grounds that the warrants lacked probable cause and that law enforcement’s installation of
the vehicle tracker violated the Fourth Amendment. Because the wa

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United States of America v. David Armstrong

David Armstrong sold a confidential informant about
three grams of heroin during three controlled buys. He pleaded guilty to one count of
distribution, and the district court sentenced him to thirty-seven months in prison. That sentence
was based, in part, on the district court’s finding that he sold around seventy grams of heroin to
No. 18-5079 United States v. Armstrong Pag

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Duryane Chaney v. United States

Duryane Chaney pleaded guilty to one count each of felon in
possession of a firearm and possession with intent to distribute cocaine. Because his criminal
No. 17-2024 Chaney v. United States Page 2
record included convictions for one “serious drug offense” and two “violent felon[ies],” Chaney
was sentenced as an armed career criminal, subject to the Armed Career Crimin

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United States of America v. William Steele

Detroit, Michigan criminal defense lawyer represented the Defendant charged with racketeering and possession of a firearm in furtherance of a drug trafficking crime.

After ten days of trial, a jury convicted Defendant William S. Steele (“Steele”) of (1) Racketeering Conspiracy (“RICO Conspiracy”) under 18 U.S.C. § 1962(d), and (2) Possession of a Firearm in Furtherance of a Drug

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United States of America v. Charles Eason

Memphis, Tennessee criminal defense lawyer represented the Defendant charged with being a felon in possession of a firearm.

The United States appeals a 46-month sentence imposed on Charles Eason by the Western District of Tennessee following his guilty plea to being a felon in possession of a firearm, in violation of 18 U.S.C. § 922(g). The United States argues the district court erred

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United States of America v. Tamela Lee


Defendant Tamela M. Lee (“Defendant” or “Lee”) appeals from
the district court judgment convicting her on six counts after a plea of not guilty and sentencing
her to a total term of sixty months’ imprisonment. Counts One through Four concerned
conspiracy to commit honest services mail and wire fraud, honest services mail fraud, Hobbs Act
conspiracy, and Hobbs A

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United States of America v. Kenneth Jackson


A. Pre-Trial Proceedings
1. Indictment and Guilty Pleas
In December 2015, Jackson, Palmer, Tervon’tae Taylor, D’Wan Dillard, Jr., and Calvin
Rembert were charged with multiple violations of 18 U.S.C. § 2119(2)—carjacking resulting in
serious bodily injury—and 18 U.S.C. § 924(c)(1)(A)(ii)—using, carrying, or possessing a
firearm during a crime of violence. P

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United States of America v. Roy Bradley, Sr.


Steven Ingersoll was an optometrist in Bay City, Michigan. (Bradley PSR at 5). He was
also the sole owner of Smart Schools Management (SSM) and Smart Schools, Inc. (SSI), two
entities created to operate public charter schools in Michigan. R. 393 (Tr. at 39, 50) (Page ID
#8472, 8483); R. 394 (Tr. at 11) (Page ID #8579); R. 396 (Tr. at 164–65) (Page ID #8903–04).
To run

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UNITED STATES OF AMERICA v. JOHN MADDUX, JR.; CHRISTINA CARMAN; JULIE COSCIA; MICHAEL E.SMITH

RE The defendants here took part in a decade-long scheme
surreptitiously to sell tax-free cigarettes, thereby defrauding federal, state, and local governments
of more than $45 million in tax revenue. The federal government eventually uncovered the
scheme and charged them with 34 counts of various crimes, including conspiracy to commit mail
or wire fraud in violation of 18 U.S.

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United States of America v. Dalen King

Dalen King faced the possibility of serving sixty-one
months in prison for multiple drug-possession convictions and violations of supervised release.
But after considering all the circumstances surrounding King’s offenses, the district judge
ordered him to serve only thirty-six months in prison. The first thirty months were punishment
for King’s drug convictions and the fin

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United States of America v. Le' Ardrus Burris

Columbus, Ohio criminal defense lawyer represented the Defendant charged with drug trafficking.

Federal law imposes longer prison sentences
on certain violent career criminals. As relevant here, both the Armed Career Criminal Act
(“ACCA”) and the United States Sentencing Guidelines (“Guidelines”) impose longer prison
sentences on certain defendants who have a crimin

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United States of America v. Kejuan Pharrell Carter

Grand Rapids, Michigan criminal defense lawyer represented the Defendant charged with distributing drugs.

Carter sold approximately 320 grams of methamphetamine to an undercover officer in
2022. He was charged with three counts of distributing methamphetamine and, pursuant to a
plea agreement, pleaded guilty to one count. His advisory Sentencing Guidelines range was 108
to

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United States of America v. Andreco Lott consolidated with United States of America v. Cedric Diggs


Appellants Lott and Diggs were charged with multiple counts of
Hobbs Act robbery, in violation of 18 U.S.C. § 1951, and using and carrying a
firearm during a crime of violence, in violation of 18 U.S.C. § 924(c).1
Each
Hobbs Act count served as the predicate “crime of violence” for the
Section 924(c) count it preceded. A jury convicted Appellants on the
re

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United States of America v Marc Anthony Hill; Bennie Charles Phillips, Jr.; Nelson Alexander Polk; John Edward Scott


II. Background
A. Wells Fargo Murder-Robbery and Subsequent Investigation
On August 29, 2016, Batiste, assisted by Hill and Polk, shot and killed
an armored car driver as he was delivering approximately $120,000 to a Wells
Fargo ATM. The following month, the Houston Police Department (HPD)
received an anonymous tip that Batiste had been involved in the Wells Fargo

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United States of America v. Anurag Dass

Hosuton, Texas criminal defense lawyer represented the Defendant charged with
aiding and abetting the receipt of a $7,710 healthcare kickback and one count of money laundering .


Anurag Dass pleaded guilty of aiding and abetting the receipt of a
$7,710 healthcare kickback and one count of money laundering and was sentenced to 24 months of imprisonment, two years of supervise

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United States of America v. Daniel Kemp, Sr.

Defendant Daniel N. Kemp, Sr., was charged with nine counts of sexually abusing his adopted children. Pursuant to an agreement with the government, he pleaded guilty to one count of aggravated sexual abuse, and the remaining charges were dismissed. The district court sentenced Kemp to life imprisonment – a term within the Sentencing Guidelines range adopted by the court – and to a lifetime

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United States of America v. Keyon Paylon

Keyon Paylor (“Appellant”) filed a petition pursuant to 18 U.S.C. § 2255, seeking
to vacate his conviction for being a felon in possession of a firearm and asserting that his
guilty plea was not knowing and voluntary. Specifically, Appellant contends that the law
enforcement officers involved in his arrest planted the firearm and stole thousands of
dollars from him and that

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United States of America v. Micheal Prince

PER CURIAM:

Micheal Geronald Prince pled guilty, pursuant to a written plea agreement, to
conspiracy to possess with intent to distribute various controlled substances, including—
as attributable to him through his own conduct and the conduct of other conspirators
reasonably foreseeable to him—five kilograms or more of cocaine and 280 grams or more
of cocaine base,

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United States of America v. Dyvae Davis

PER CURIAM:

Dyvae Davis appeals his conviction following his guilty plea to possession with
intent to distribute fentanyl, in violation of 21 U.S.C. § 841(a)(1), (b)(1)(C), and possession
of a firearm in furtherance of a drug trafficking crime, in violation of 18 U.S.C.
§ 924(c)(1)(A)(i), (D)(ii). On appeal, Davis argues the district court plainly erred by
accepting

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United States of America v. Michael Brown

. 2 PER CURIAM: Michael M. Brown pled guilty, pursuant to a written plea agreement, to conspiracy to commit wire fraud, in violation of 18 U.S.C. §§ 1343, 1349, and aggravated identity theft, in violation of 18 U.S.C. § 1028A. The district court sentenced Brown to a total term of 75 months’ imprisonment. Brown’s counsel has filed a brief pursuant to Anders v. California, 386 U.S. 738 (1

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United States of America v. Santuron Cureton

PER CURIAM:

Santuron Cureton pleaded guilty, pursuant to a written plea agreement, to possession
of a firearm by a convicted felon, in violation of 18 U.S.C. § 922(g)(1); distribution and
possession with intent to distribute cocaine base, in violation of 21 U.S.C. § 841(a)(1); and
possession of a firearm in furtherance of a drug trafficking crime, in violation of 18 U.S.C

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AK Morlan
Kent Morlan, Esq.
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