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. Nowak

United States District Court, D. Nevada

September 1, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
JEFFREY R. NOWAK, Defendant.

          ORDER

          Lloyd D. George, United States District Judge.

         The defendant, Jeffrey R. Nowak, moves for a new trial pursuant to Rule 33 of the Federal Rules of Criminal Procedure (ECF No. 178), which motion the Government opposes (ECF No. 184).

         Nowak argues that the government first disclosed, at his sentencing, that it had forgiven the 2006 tax liability of Ramzi Suliman, a co-defendant who testified against him, as part of Suliman's plea agreement. He asserts that this evidence was material to (but not merely impeaching of) Suliman's credibility. The Court disagrees that the government's disclosure-that the calculation of the amount Suliman owed as restitution did not include Suliman's tax liability for 2006-is newly discovered evidence that is material and would, if introduced at a new trial, probably result in Nowak's acquittal. Accordingly, the Court will deny the motion.

         Background

         In April 2013, the government indicted Nowak and Suliman for conspiring to defraud the United States by evading federal income taxes. As estimated in the indictment, Nowak owed additional taxes in the amount of $569, 013 for the 2006-2009 tax years and Suliman owed additional taxes of $606, 169 for the same period.

         In 2014, Suliman entered into a plea agreement and pled guilty. Pursuant to the plea agreement, Suliman agreed “to make full restitution in the amount of $428, 003.” The parties also agreed that “[t]he Plea Agreement sets forth the parties' agreement regarding criminal charges referenced in the Plea Agreement and applicable sentences, fines and restitution. It does not control or prohibit the United States or any agency or third party from seeking any other civil or administrative remedies directly or indirectly against the defendant.”

         Suliman testified as a government witness against Nowak at Nowak's trial in August 2016. During cross-examination by Nowak, Suliman testified as follows:

Q: Now, in your Plea Agreement, what was the amount of tax that you were supposed to pay to the Internal Revenue Service?
A: Uh . . . the amount of . . . I owe?
Q: Correct.
A: I think it was 600 something based on the numbers they had. But then I had to pay with the plea bargain, you know. There was 428, 000 I had to pay and I paid it.
Q: So the Indictment said Ramzi Sulliman owes over $600, 000 but the Plea Agreement says you only have to pay 428, 000; is that correct?
A: I think they ...

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.