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Date: 03-08-2019

Case Style:

United States of America v. Paul J. Manafort

Case Number: 1:18-cr-00083-TSE

Judge: T. S. Ellis, III

Court: United States District Court Eastern District of Virginia (Fairfax County)

Plaintiff's Attorney: Jay Rohit Nanavati, Thomas E. Zehnle, Greg D. Andrew, Uzo Asonye, Michael D. Dreeben, Adam C. Jed, Andrew A. Weissmann, Greg D. Andres, Uzo Asonye, Michael R. Dreeben, Adam C. Jed, Andrew A. Weissmann

Defendant's Attorney: Jay Nanavati and Thomas Zehule

Description: Alexandria, VA - Manafort Was Sentenced to 47 Months in Prison


The United States of America charged Paul J. Manafort, Jr. with:

26:7206(1); 18:2 and 3551 et seq. Subscribing to False United States Individual Income Tax Returns
(1-5) Dismissed per the filing of the superseding indictment
26:7206(1) Subscribing to False United States Individual Income Tax Returns
(1s-5s)
31:5314 and 5322(a); 18:2 and 3551 et seq Failure To File Reports of Foreign Bank and Financial Accounts
(6-9) Dismissed per the filing of the superseding indictment
26:7206(2); 18: 3551 et seq. Assisting in the Preparation of False United States Individual Income Tax Return
(6s-10s)
18:1349 and 3551 et seq Bank Fraud Conspiracy (FORFEITURE)
(10) Dismissed per the filing of the superseding indictment
18:1344, 2, and 3551 et seq. Bank Fraud (F0RFEITURE)
(11) Dismissed per the filing of the superseding indictment
31:5314 and 5322(a); 18:2 and 3551 et seq. Failure To File Reports Of Foreign Bank And Financial Accounts
(11s-14s) Dismissed per the filing of the superseding indictment
18;1349 and 3551 et seq Bank Fraud Conspiracy (FORFEITURE)
(12) Dismissed per the filing of the superseding indictment
18:1344, 2, and 3551 et seq. Bank Fraud (FORFEITURE)
(13) Dismissed per the filing of the superseding indictment
18:1349 and 3551 et seq Bank Fraud Conspiracy (FORFEITURE)
(14-15) Dismissed per the filing of the superseding indictment
18:1344, 2, and 3551 et seq Bank Fraud (FORFEITURE)
(16) Dismissed per the filing of the superseding indictment
18:1349 and 3551 et seq. Bank Fraud Conspiracy (FORFEITURE)
(17) Dismissed per the filing of the superseding indictment
18:1344, 2, and 3551 et seq Bank Fraud (FORFEITURE)
(18) Dismissed per the filing of the superseding indictment
18:1349 and 3551 et seq. Conspiracy to Commit Bank Fraud (FORFEITURE)
(24s)
181344, 2, and 3551 et seq. Bank Fraud (FORFEITURE)
(25s)
18:1349 and 3551 et seq. Conspiracy to Commit Bank Fraud (FORFEITURE)
(26s)
18:1344, 2 and 3551 et seq. Bank Fraud (FORFEITURE)
(27s)
18:1349 and 3551 et seq. Conspiracy to Commit Bank Fraud (FORFEITURE)
(28s-29s)
18:1344, 2, 3551 et seq. Bank Fraud
(30s)
18:1349 and 3551 et seq. Conspiracy to Commit Bank Fraud (FORFEITURE)
(31s)
18:1344, 2, and 3551 et seq. Bank Fraud (FORFEITURE)
(32s)

The Government has been producing evidence of Manafort's lavish lifestyle supported by money paid to him by a Ukrainian oligarch closely related to Putin that was held in Cypriot banks and that was wire transferred directly to merchants from whom Manafort purchased goods and/or services.

Manafort's bookkeeper testified that he was very involved in the expenditure of he money that he controlled.

Manfortt's partner, Rick Gates, testified that they committed crimes and that he stole $200,000 from Manafort.

§7206. Fraud and false statements

Any person who—
(1) Declaration under penalties of perjury

Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or
(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
(3) Fraudulent bonds, permits, and entries

Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) Removal or concealment with intent to defraud

Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
(5) Compromises and closing agreements

In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—
(A) Concealment of property

Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or
(B) Withholding, falsifying, and destroying records

Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;

shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

Outcome: Defendant was found guilty on 8 counts and the jury failed for reach verdicts on 10 Counts. He was sentenced to 47 months in prison and was ordered to pay $25 million in restitution.

Plaintiff's Experts:

Defendant's Experts:

Comments: Editor's Comment: Various media organizations reported that the vote was 11 to 1 for conviction on the 10 counts that the jury hung on and that the holdout was a Trump supporter.



 
 
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