Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Williams

United States Court of Appeals, Tenth Circuit

August 7, 2018

UNITED STATES OF AMERICA, Plaintiff-Appellee,
v.
RICKY C. WILLIAMS, Defendant-Appellant. USAA FEDERAL SAVINGS BANK, and its successors or assigns, Garnishee.

         Submitted on the briefs: [*]

          Appeal from the United States District Court for the Western District of Oklahoma (D.C. No. 5:15-CR-00196-M-1)

          Ricky C. Williams, pro se.

          Mark A. Yancey, United States Attorney, and Kay Sewell, Assistant United States Attorney, Oklahoma City, Oklahoma, for Plaintiff-Appellee.

          Before PHILLIPS, McKAY, and O'BRIEN, Circuit Judges.

          MCKAY, CIRCUIT JUDGE.

         In February 2016, Defendant Ricky Williams pled guilty to tax fraud relating to his preparation of federal income-tax returns for third-party clients for the 2010 and 2011 tax years. In his plea agreement, he "agree[d] to pay restitution by making an immediate payment in full on or before the date set for sentencing" and "agree[d] to make payments as ordered by the Court" if he lacked the resources to make an immediate payment in full. (R. Vol. I at 27.) After pleading guilty, he was initially released on bond pending sentencing. However, his release was revoked after the court discovered that he had been violating the terms of his release by again engaging in tax preparation activities for someone other than himself or his spouse. The probation officer who prepared his Presentence Investigation Report "determined that the defendant lied about his income, assets, and liabilities" to the probation officer. (R. Vol. II at 33.) Among other things, the probation officer discovered several undisclosed financial transactions that Defendant had conducted with someone else's social security number; for instance, Defendant opened a credit card account using another person's Social Security number in March 2016, shortly after being released on bond. In discussing Defendant's dishonest post-plea conduct, the probation officer noted that Defendant had a bank "account containing approximately $37, 000 that had been frozen due to the IRS investigation." (Id. at 18.) The probation officer reported that Defendant had contacted the bank about a month after he entered his guilty plea and "asked the bank to unfreeze the account by falsely representing to the bank that he was no longer under investigation." (Id.) The bank contacted the IRS and learned that Defendant had pled guilty to the charge. The bank then "advised the IRS they would keep the account frozen." (Id.)

         The district court sentenced Defendant to thirty months of imprisonment and ordered him to pay $240, 361 in restitution to the IRS. Defendant was also ordered to pay a $100 special assessment. The court's Schedule of Payments provided in pertinent part:

A [x] Lump sum payment of $240, 461.00 ($240, 361.00/restitution; $100.00/special assessment) due immediately, balance due . . . in accordance with . . . F below . . . .
F [x] Special instructions regarding the payment of criminal monetary penalties:
If restitution is not paid immediately, the defendant shall make payments of 10% of the defendant's quarterly earnings during the term of imprisonment; and
If restitution is not paid in full at the time of release from confinement, the defendant shall make payments the greater of $100.00 per month or not less than 10% of the defendant's gross monthly income, as directed by the probation officer. . . .

(R. Vol. I at 57.)

         A few months after Defendant's sentencing, the government filed an application for post-judgment writ of garnishment against the frozen bank account. The bank objected on the grounds that the account was subject to "a prior internal USAA Federal Savings Bank hold from its Fraud Department for the amount of $37, 542.02." (Id. at 66.) The bank stated: "This account has been under this hold from May ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.