Free Sentencing Memorandum - District Court of Arizona - Arizona

I RYAN RAPP & UNDERWOOD, P.L.C.
3101 North Centra} Avenue, Suite 1500
2 Phoenix, Arizona 85012
(602) 280-l000
3 By: David R. Bosse
SB ID 004137
4 Christogiier T. Rapp
SB ID 13374
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Attorneys for Defendant
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UNITED STATES DISTRICT COURT
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DISTRICT OF AMZONA
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UNTIED STATES OF AMERICA,
11 Cause No. CR 04~229——Pi-IX··SRB
Plaintiff,
12 v. DEFENDANTS SENTENCING
MEMORANDUM
1.3 LAWRENCE L. SPEER,
(Assigned to fudge Bolton)
14 Defendant. )
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16 I. I)}i`,FENDANT’S ISSUES REGARDING HEALTH CONCERNS AND CARE
17 OF CECILIA ALBEE
18 As set forth in the Pre—Sentence Investigation Report, (page 11, paragraph 44), the
19 defendant’s wife Ceciiia Albee suffers from numerous debilitating health conditions. Dr.
20 Parrislfs report dated March 26, 2005, was provided to the presentence report writer. To
21 the present date, Ms. Albee’s health has been diagnosed as terminal and is deteriorating to
22 the point where she requires constant care. Mr. Speer provides the majority of her care and
23 when Mr. Speer leaves the state for business, a neighbor is aiways present in case of
24 emergency. Ms. Albee’s daily treatments consists of numerous separate prescribed
25 medications and vitamins, The cost of medications alone is estimated at approxirnateiy
26 $5,000.00 per month. Additionally, Mr. Speer anticipates that he will be required to hire a
.27 nurse for additional care as Ms. Albee’s condition iiirther deteriorates. The defendant
28 requests the Court follow the Pre-Sentence Report in regard to the term of one (1) year
supervised probation and permit him the opportunity to continue care for his wife.
Case 2:04—cr—00229-SRB Document 56 Filed 07/29/2005 Page 1 of 3

i II. FINE
2 The Pre—Sentence Investigation Report prepared hy the US Probation Officer makes
3 a recommendation of a $3 0,00000 line which on behalf of the Defendant we would argue
4 to be excessive in this case, The Defendant, as clearly stated in the United States’
5 Sentencing Recommendations and Motion for Downward Departure, paid a tax assessment
6 which included interest and penaities in the amount of $177,336.00 and a disgorgement of
7 profit on the sale ofhuman growth hormone in the amount of $275,00000, all of which was
8 paid to the government prior to sentencing. As part ofthe $ I 77,336.00 paid to the Internal
9 Revenue Service, $48,888,00 of that total was paid as a civil fraud penalty pursuant to
t0 Internal Revue Code of l986, as amended, § 6663(a) which provides for a 75% of the tax
I l attributable to fraud to be paid to the Internal Revenue Service as a penalty.
1.2 We would argue on behalfofthe Defendant that since he has paid a $48,388.00 civil
13 fraud penaity associated with this case, that a fine of an additional $30,000.00 is
14 inappropriate. Additionally, as part ofthe piea agreement in this case, the Defendant did
15 not contest the governments’ calculation or provide business deductions with regard to his
16 corporate tax returns in an effort to lower the tax or penalties owed. Accordingly, the
17 defendant’s acceptance of responsibility included payment ofthe maximum fraud penalty
IS assessed and should be taken into consideration by this Court in regard to the imposition of
E9 a fine amount. Further, as previously discussed, Ms, Albee (Mr. Speer”s wife) will require
20 additional expenditure to maintain appropriate care for her as her condition worsens, A fine
21 in the amount of $30,000.00 will impact Mr, Speer’s ability to afford and maintain care for
22 his wife.
.23 III. CONCLUSION
24 Other than the items discussed in this Sentencing Mernorandam, the Defendant agrees
25 with probationfs sentencing recommendation.
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Case 2:04—cr—00229-SRB Document 56 Filed 07/29/2005 Page 2 of 3

1 RESPECTFULLY submitted this 29"‘ day of July, 2005,
2 RYAN R./XPP & UNDERWOOD, P.L,C.
3 _
4 By LM /
risto r . app
5 David Bosse
Attomeys for Lawrence L, Speer
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7 ORIGINAL filed and a copy
ofthe foreg0in% mailed and faxed
8 this 29* day of uly, 2005, to:
9 Peter S. Sexton, Esq.
Untied States Attorney
10 Two Renaissance Square
40 North Central
11 Suite 1200
Phoenix, Arizona 85004—4408
12 (602) 5 l4—7693
1.3 (
it at aaai 10iMQ
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