Free Motion to Continue Sentencing - District Court of Arizona - Arizona

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Donald W. MacPherson The MacPherson Group, P.C. 7508 N. 59th Avenue Glendale, Arizona 85301 (623) 209-7003; fax 7008 Attorney for Defendant AZ Bar #005627 UNITED STATES DISTRICT COURT DISTRICT OF ARIZONA UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) ) JOHN DELO NICHOLS, ) ) Defendant. ) ______________________________) No. CR 04-350-001-PHX-PGR DEFENDANT'S UNOPPOSED MOTION TO CONTINUE SENTENCING

It is respectfully submitted that excludable delay pursuant to 14 18 U.S.C. §3161(h)(1) will not occur as a result of this motion.1 15 Defendant, through counsel undersigned, respectfully moves the 16 court to continue the sentencing currently set for Monday, March 17 13, 2005 at least 90 days. This motion is based on the following 18 grounds: 19 1. 20 2. 21 with two special agents and provided them information concerning 52 22 third parties/potential IRS targets. The government will need more 23 time to assimilate this information and give consideration, if any, 24 to a motion for §5K1.1 downward departure. 25 26 27
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Counsel for the Government does not oppose this motion. Defendant has been cooperating with IRS, met at length

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Defendant has included excludable delay language in his proposed order in event the court disagrees. Document 32 Filed 03/07/2006 Page 1 of 3

Case 2:04-cr-00350-PGR

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3.

Defendant did not file his tax returns for the years 1996

through 2004, and was investigated by IRS for the years 1996 through 1999, for which years IRS, using the bank deposit method, determined Defendant's gross income for each year, but did not determine his expenses. Thus, the tax loss calculated by IRS is based on 20% of gross income. 4. Defendant did not keep his records for 96-99 but does have his check register for 00-05. Thus, Defendant's CPA is able to

prepare Defendant's returns for the later years and Defendant has asked the IRS agent to review those returns and accept the average expense as a percent of gross income, and apply that average to the gross income for earlier years for which records are not available. 5. It will take additional time for the IRS to consider

Defendant's indirect method and his position concerning tax loss. The tax loss, of course, is the driving factor behind the

Guidelines calculation. 6. Under the plea agreement, Defendant has agreed to file

his tax returns for many years and Defendant wishes to do so prior to sentencing. WHEREFORE, Defendant requests an order of this court

continuing the sentencing at least 90 days, from March 13, 2005 until a date no earlier than June 13, 2006. DATED this 7th day of March, 2006. __/s/______________ Donald W. MacPherson The MacPherson Group, P.C. 7508 N. 59th Avenue Glendale, Arizona 85301 (623) 209-2003; fax 7008 Attorney for Defendant

Case 2:04-cr-00350-PGR

Document 32

Filed 03/07/2006

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Copy of the foregoing by fax this 7th day of March, 2006, to: Daniel Drake Asst. U.S. Attorney 40 N. Central, #1200 Phoenix, AZ 85004-4408 Ph. 602-514-7500; fax 7537
u:\deb\Nichols\continueMarchSentencing

Case 2:04-cr-00350-PGR

Document 32

Filed 03/07/2006

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