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Case Number: 2:21-cr-00070-MRH
Judge: Mark R. Hornak
Court: United States District Court for the District of ( County)
Plaintiff's Attorney: United States Attorney’s Office
Description: Pittsburgh, PA: Theft of governmental funds and willful failure to file tax returns criminal defense lawyer represented Defendant, Louis Impell, age 58, of Pittsburgh.
Impell filed an application for Social Security benefits falsely claiming that he was disabled and had no income. In reality, however, Impell operated a successful home improvement company and was not disabled. As a result of the fraudulent application, from August 2009 through June 2018, Impell was the recipient of $72,186.78 in Title XVI, Supplemental Security Income benefits to which he was not entitled. Additionally, for the calendar years 2015, 2016, and 2017, Impell failed to file income tax returns that would have disclosed his business income to the IRS. The tax due on his business income was $21,805.
Assistant United States Attorney Lee J. Karl prosecuted this case on behalf of the government.
Acting United States Attorney Kaufman commended the Internal Revenue Service – Criminal Investigation and the Social Security Administration, Office of Inspector General for the investigation leading to the successful prosecution of Impell.
26 U.S.C. § 7203 WILLFUL FAILURE TO FILE RETURNS APRIL 15,2015
26 U.S.C. § 7203 WILLFUL FAILURE TO FILE RETURNS APRIL 15,2016
26 U.S.C. § 7203 WILLFUL FAILURE TO FILE RETURNS APRIL 15,2017
Outcome: Tentative Findings as to LOUIS A. IMPELL. The Court has received and considered the Presentence Report (PSR), the Addendum thereto, and the sentencing papers and plea agreement of the parties. Based on such consideration, the Court tentatively finds and concludes that it will adopt the findings and conclusions of the PSR, including as to the calculation of the Advisory Sentencing Guidelines, and that it will accept the plea agreement of the parties. It appears that the restitution is applicable in this case, but that forfeiture is not. The Defendant is on bond and conditions of release, which are subject to revocation at the time of sentencing. The Court will hear further from all parties at the time of sentencing. Further, these Tentative Findings are applicable to the proceedings as to this Defendant at 18-CR-214 and 21-CR-0070. Signed by Chief Judge Mark R. Hornak on 09/07/2021. Text-only entry; no PDF document will issue. This text-only entry constitutes the Order of the Court or Notice on the matter. (Hornak, Mark) (Entered: 09/07/2021)