Curran Sentencing Hearing

22
1 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA Case No. 12-80206-CR-RYSKAMP UNITED STATES OF AMERICA,) ) Plaintiff, ) ) -v- ) ) MARY ESTELLE CURRAN, ) ) Defendant. ) West Palm Beach, Florida ) April 25, 2013 _________________________) 1:24 p.m. TRANSCRIPT OF SENTENCING PROCEEDINGS BEFORE THE HONORABLE KENNETH L. RYSKAMP U.S. SENIOR DISTRICT JUDGE Appearances: For the Government: MARK F. DALY US DEPARTMENT OF JUSTICE TAX DIVISION 601 D Street NW, Room 7334 Washington, DC 20579 For the Defendant: BLACK SREBNICK KORNSPAN & STUMPF BY: ROY BLACK, ESQ. 201 South Biscayne Boulevard Suite 1300 Miami, Florida 33131 Reporter: Karl Shires, RPR, FCRR (561) 514-3728 Official Court Reporter 701 Clematis Street, Suite 258 West Palm Beach, Florida 33401 STENOGRAPHICALLY RECORDED COMPUTER-AIDED TRANSCRIPT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

description

Judge Ryskamp sentences to 5 seconds of probation

Transcript of Curran Sentencing Hearing

Page 1: Curran Sentencing Hearing

1

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA

Case No. 12-80206-CR-RYSKAMP

UNITED STATES OF AMERICA,) )

Plaintiff, ) ) -v- ) ) MARY ESTELLE CURRAN, ) )

Defendant. ) West Palm Beach, Florida ) April 25, 2013 _________________________) 1:24 p.m.

TRANSCRIPT OF SENTENCING PROCEEDINGS

BEFORE THE HONORABLE KENNETH L. RYSKAMP

U.S. SENIOR DISTRICT JUDGE

Appearances:

For the Government: MARK F. DALY

US DEPARTMENT OF JUSTICE TAX DIVISION 601 D Street NW, Room 7334 Washington, DC 20579

For the Defendant: BLACK SREBNICK KORNSPAN & STUMPF

BY: ROY BLACK, ESQ. 201 South Biscayne Boulevard Suite 1300 Miami, Florida 33131

Reporter: Karl Shires, RPR, FCRR (561) 514-3728 Official Court Reporter

701 Clematis Street, Suite 258 West Palm Beach, Florida 33401

STENOGRAPHICALLY RECORDED COMPUTER-AIDED TRANSCRIPT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 2: Curran Sentencing Hearing

2

(Call to Order of the Court.)

THE COURT: You may be seated.

Good afternoon. First case will be United States

versus Curran.

Counsel state their appearance, please.

MR DALY: Your Honor, Mark Daly, Senior Litigation

Counsel, Tax Division of the US Department of Justice. With me

is Assistant United States Thomas Lanigan and Special Agent

Scott Johnson of the IRS.

THE COURT: All right.

MR. BLACK: Good afternoon, Your Honor. Roy Black,

Nathan Hoffman, and Jackie Perczek on behalf of Mrs. Curran,

who is here as well.

THE COURT: Okay. You've received a copy of the

presentence report and reviewed it with your client?

MR. BLACK: Yes, sir.

THE COURT: And there are no errors, omissions, or

corrections?

MR. BLACK: No, sir.

THE COURT: All right. You may proceed.

MR. BLACK: Your Honor, we have no witnesses to

present. We've sent you our sentencing memorandum.

THE COURT: I have read it.

MR. BLACK: And we have attached all of the letters.

All that I intended to do was make some short remarks and

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 3: Curran Sentencing Hearing

3

proceed to the sentencing.

THE COURT: All right. I'll hear from you at this

time.

MR. BLACK: Thank you, Your Honor.

Mrs. Curran accepts full responsibility for these

offenses that she's pled guilty to. She blames nobody but

herself for being in this position, about being charged and

being subjected to sentencing before the Court today.

However, we believe that there are mitigating

circumstances that make her case different than virtually all

of the others who were prosecuted or not prosecuted under

similar circumstances as her with these offshore accounts, and

we believe that she has shown an extraordinary acceptance of

responsibility.

And, Your Honor, to go through just -- I'm not going

to go through the same things we wrote in our sentencing

memorandum, but I do want to highlight a couple of issues.

First is that this is a woman who was unsophisticated

in financial matters, had no training in finance or taxes or

handling even her own personal accounts. For the first 30

years of her marriage she did not even see the monthly bank

statements. Everything was handled by her husband Mortimer,

Senior, who was a financial analyst, an investment banker, a

man who was very well versed in finances, and he's the one who

handled all of their accounts.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 4: Curran Sentencing Hearing

4

She did not work outside the house at all except she

spent her life in volunteer work. I mean, she worked at

hospitals, at thrift stores, at soup kitchens, at

rehabilitation centers working with children, working with the

disabled. That was her entire life until her husband got sick

and died in the year 2000. And that's when she then learned

about the extent of their finances and learned about these

accounts.

The accounts that are in question were established

with funds that her husband inherited from his aunt who lived

in Monte Carlo and died and left part of her estate to him. It

was not funds that were ever in the United States. She was not

a US taxpayer. She was a citizen and I think she was English

living in Monte Carlo, and there were no tax consequences of

this money.

However, her husband left the money in Europe and it

grew from what was not a large amount into a very significant

amount of money. However, there was never any deposits put

into this account by her husband or after his death by

Mrs. Curran. Whatever money was there was left there, and

that's how the funds grew. And she had nothing to do with the

creation of the accounts, of depositing money into it and

growing these accounts. But she did inherit these accounts.

At his death in the year 2000 she inherited the accounts along

with other funds from her late husband.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 5: Curran Sentencing Hearing

5

And this is where she made the mistakes. You know, we

all make mistakes in our lives and we hope that we're not

judged but just on our mistakes but we're judged on how we

handle those mistakes. And her mistake was that when she

inherited these accounts and got possession of them, or at

least a beneficial interest in them, she did not handle it

correctly, did not advise her US lawyers or US accountants, and

had the European bankers, accountants and lawyers handle it.

So there's no question that's where her mistakes were in not

reporting the accounts when she inherited them.

However, she tried to rectify that mistake. In the

year 2000 she wanted to make a voluntary disclosure of all the

funds in any of these accounts. On her own she contacted the

bankers in Europe and asked how she could disclose this. They

recommended that she obtain a tax lawyer in the United States

to do this.

She then retained a tax lawyer, gave him all of the

information, more than sufficient, to make the voluntary

disclosure according to the Internal Revenue Service programs

that were available at the time. This is before the offshore

voluntary disclosure programs were created. So she was going

to make a regular voluntary disclosure to the IRS.

Unfortunately, he waited too long, over a month, and

during that period of time UBS, the bank in question, gave the

names of 250 people to the Internal Revenue Service. And by

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 6: Curran Sentencing Hearing

6

the time her voluntary disclosure came in, they had already had

her name for some three to four weeks. And under the rules of

the Internal Revenue Service if they have your name before you

make the voluntary disclosure, you are not eligible for their

program.

So even though she tried to do a voluntary disclosure

and her voluntary disclosure was filed seven days before the

first amnesty program was put into effect by the Internal

Revenue Service, her application was denied. And she was not

able to because of that obtain any benefit for attempting to

disclose it or any benefit from the three voluntary offshore

disclosure funds that were thereafter created by the Internal

Revenue Service.

UBS for some reason reported 285 people out of the

some 50,000 that had accounts with them, and she was one of

those 250. And, of course, this caused her to be treated far

differently than the overwhelming majority of people. And her

report was seven days before the first offshore voluntary

program went into effect.

So 38,000 people went through the three offshore

voluntary disclosure programs after her and received immunity

from prosecution. They were also treated and penalized far

different than her. They were penalized mainly at the rate of

20 percent for the FBAR violation of the largest amount of

money in the account. She was penalized by 50 percent. She

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 7: Curran Sentencing Hearing

7

has been prosecuted criminally, indicted and arrested, and the

38,000 were not. And she has now been adjudicated a felon, and

all those 38,000 people did not suffer that designation.

The IRS created these amnesty programs called the

Offshore Voluntary Disclosure Fund in 2009, 2011, and 2012.

The one that's been created in 2012 has no time limit. So

anybody from now on into the future can make a voluntary

disclosure and receive immunity from prosecution. And as I

said, some 38,000 people have taken advantage of this.

Every one of those people got advanced warning from

the Internal Revenue Service to do this, but not Mrs. Curran.

The IRS warned United States taxpayers the consequences of not

entering the program, but not Mrs. Curran. Every one of these

38,000 people were given a second chance three times, yet

Mrs. Curran never received a second chance at all. She never

received the benefit of any of these programs.

Now, Your Honor, I know that one of the important

concepts of sentencing in a tax case is deterrence, and we all

know that we have a voluntary tax program and deterrence is

important so people pay their taxes. However, I believe that

granting her probation in this case is not inconsistent with

the aims of the Internal Revenue Service and the idea or

concept of deterrence.

The government through the Internal Revenue Service

created these amnesty programs not as a matter of deterrence.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 8: Curran Sentencing Hearing

8

That was not the aim of creating the program. But as the

Internal Revenue Service commissioner Doug Shulman said, "as I

said all along, the goal is to get people into the United

States tax system." And so deterrence was not really the aim

of any of these programs. It was really to reintegrate these

people back into the United States tax system. And that's why

I think what's important here in terms of thinking about a

sentence that deterrence is not really the same as it would be

in the ordinary tax case.

In addition to her attempts to disclose her accounts,

she also has another matter she did that I think shows her

cooperation. Soon after being denied entrance into the

program, on June 4, 2009, she agreed to meet with an Assistant

US Attorney and agents of the Internal Revenue Service. At

that time she made a full disclosure to them. Long before they

entered into any kind of investigation or prosecution of her

she gave a sworn statement -- I think it was sworn. I'm not a

hundred percent sure -- and gave them full cooperation and

described everything that she did, described every person who

worked with her, gave the names of all of the bankers, the

lawyers, the managers of all of the accounts, gave the dates

and times and information about everything that occurred with

them. And this was back, as I said, in June of 2009. And she

did all that she could to cooperate with the United States

Government.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 9: Curran Sentencing Hearing

9

Your Honor, some 50 plus taxpayers have been

criminally prosecuted out of those 50,000, and her situation

also is far different than theirs. She did not use this

account to skim money off of a business that she was running in

the United States. She did not create false business documents

in a United States business in order to hide her income. She

did not funnel money back to the United States from these

accounts claiming they were sham loans or some other method of

doing it. She did none of these things. She did not make any

extravagant purchases. And so her situation is really far

different than most of the others. And yet, most of them were

sentenced to probation. Some with house arrest or with

community service, but almost all were sentenced to a period of

probation. And I think that's why the probation officer in

this case has recommended probation and why the government is

not objecting to it.

Just two other personal matters, and then I will

conclude. In our memorandum we listed out many charitable

works that Mrs. Curran has done. As I said, she spent her

entire working life doing volunteer work. But she is not a

person who only donated money. This is a woman who spent her

time and effort from feeding people in soup kitchens to

visiting them in the hospitals and working with the disabled.

And the one that I particularly believe is worthy of

note is she worked with the Rehabilitation Center for Children

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 10: Curran Sentencing Hearing

10

and Adults that's located here in Palm Beach. She worked there

for 32 years. For 32 years she worked with the children in the

preschool. And these are children who suffer from mainly

neurological disorders, from Down's syndrome to other

neurological disorders, which are incurable. And she worked

with children trying to assist them in doing such things as we

take for granted, like climbing the stairs, being able to go to

the playground, trying to work with them so they could go to a

normal kindergarten class. And this is very hard work. Most

people don't want to do this. People do not want to see

severely disabled children for which there is no cure and some

of whom the families are desperate. But she spent 32 years not

just making donations but 32 years of herself. And I think

that's probably one of the most noteworthy things that I have

seen that people do.

One last matter which I think sort of sums up how

seriously Mrs. Curran treats this case that's before Your Honor

this afternoon. Before we first came to this courthouse she

called us and asked us the address of the courthouse. And then

the next time we saw her we asked her, well, why did you want

to know where the courthouse was? And she said that she was so

anxious and worried that she wanted to practice driving to this

courthouse because she did not want to keep the prosecutors and

the Court waiting for her and she was so afraid that she might

be late. And I think that sort of sums up what her attitude

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 11: Curran Sentencing Hearing

11

is, what her attitude to this case is, and tells you who she

is.

And I would echo what the Probation Department has

said. I would humbly ask the Court to sentence her to a period

of probation.

THE COURT: I had a couple of questions.

MR. BLACK: Yes, sir.

THE COURT: The account that was in Switzerland, it

had a foundation named in it?

MR. BLACK: Yes. The husband set up what was called

a -- some type of a foundation, and at their death the money

was to go to three different universities.

THE COURT: The foundation wasn't giving regularly, it

was just being held, accumulated, and then to be distributed

upon their death?

MR. BLACK: Yes.

THE COURT: So her name wasn't on the account nor was

her husband's name?

MR. BLACK: No.

THE COURT: I guess they would have a record of them

as being the principals in the foundation, right?

MR. BLACK: Right. They were the beneficial owners of

the case. Their name was not on the case. It was in the name

of the foundation.

THE COURT: But it was a revocable thing, I image.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 12: Curran Sentencing Hearing

12

MR. BLACK: Yes, it was revocable.

THE COURT: And apparently they traveled in Europe and

sometimes they used some of this money, did they?

MR. BLACK: Yes, Your Honor. Somewhere, depending on

the trip, 10, 15, or $20,000. And what Mrs. Curran thought,

which whether it is accurate or not, as long as the funds were

spent in Europe it did not violate US law. That's what she

thought at one time.

THE COURT: I think maybe a lot of people think that,

and maybe reasonably so.

MR. BLACK: Yes, sir. But unfortunately that's not

the law.

THE COURT: At what point did she make this payment?

Was it after the indictment -- or is it an information? Before

the information?

MR. BLACK: Well, she made a deposit -- she had paid

taxes before she was charged, and then we had to wait for the

Service to create what's called a closing statement to get all

of the figures together. But she made deposits and made

payments before she was charged. In fact, when we were

undergoing this process. And now she has fully paid everything

prior to today.

THE COURT: All right. Let me hear from the

government at this time.

MR. BLACK: Thank you, Your Honor.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 13: Curran Sentencing Hearing

13

THE COURT: Let me ask you at the outset, do you

basically disagree with anything Mr. Black said?

MR DALY: We don't disagree with anything that

Mr. Black says. Based on many of the factors that he

highlighted as well as within the presentence investigation

report, the government doesn't oppose the variance downward.

Factually, Mr. Black has made a correct presentation.

THE COURT: Based upon those facts, did it ever occur

to the government this case ought to be dismissed and let this

thing go?

MR DALY: No, Your Honor.

THE COURT: It's totally consistent with all of the

amnesty programs the government has been running.

MR DALY: Your Honor, there is a certain level of

randomness to the level of government prosecution, but the

government drew a bright line in February 2009 in which it said

if at this point you haven't told the government about your

foreign bank account, you cannot, you cannot seek amnesty with

the IRS to the DOJ.

THE COURT: What Mr. Black said was she had already

turned it over to a lawyer to handle it. Apparently the lawyer

delayed it, and she would have qualified under it.

MR DALY: Had she come in prior to the production of

her name she would have qualified. But at that point she

hadn't. And the government has to draw bright lines as to

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 14: Curran Sentencing Hearing

14

where --

THE COURT: I don't know if the government has to do

anything. It seems to me the government has a lot of

discretion and the government decided they wanted to make a

felon out of this woman.

MR DALY: Well, Your Honor, I think that's -- I think

while the fact of when the information was handed over, it

ignores the fact of when the US investigation of UBS AG came to

light. Starting in June 2008 there were numerous articles in

the Wall Street Journal, in the New York Times about the

government's investigation of foreign bankers. Bradley

Birkenfeld was prosecuted here.

THE COURT: This case is totally out of the scope of

all of your others case where people are skimming, were trying

to hide funds. I mean, this was an inheritance over there, and

I think a lot of reasonable people would think you don't have

to report this.

MR DALY: Your Honor, Mr. Curran, the late Mr. Curran

was a very wealthy man. They had attorneys and they had

accountants at the time of his death in 2000. Mrs. Curran at

that time had every opportunity to tell those accountants I

have tens of millions dollars in Switzerland.

THE COURT: Didn't she have advisers in Switzerland

also who --

MR DALY: Right, but no reasonable person would ignore

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 15: Curran Sentencing Hearing

15

the US tax lawyers and accountants that they have. You don't

turn to a foreign national to ask you for an interpretation of

US law.

THE COURT: All right. Anything else you want to say?

MR DALY: No, Your Honor.

THE COURT: Mr. Black, does your client wish to

address the court? It's not necessary. She may not care to.

(Defendant and counsel conferring sotto voce.)

MR. BLACK: Your Honor, I think she is a little too

nervous to say anything.

THE COURT: I understand. I have to always give them

the opportunity if they would like to.

MR. BLACK: Yes, sir.

THE COURT: Well, this is really a tragic situation.

It's unfortunate and it seems to me the government should have

used a little more discretion in handling this.

Did you ever suggest to the government, Mr. Black,

that they should dismiss this case and settle for the -- what,

21 million did she pay?

MR. BLACK: Your Honor, I think -- we did have long

discussions with them. However, I cannot criticize the

government because I think they were within their discretion

and in their rules.

THE COURT: Within their discretion, but they could

exercise some discretion.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 16: Curran Sentencing Hearing

16

MR. BLACK: Yes, Your Honor. But I find it hard to

criticize them for what they did. And we had many

conversations, but I think that they have their rules and they

proceeded ahead. And I don't want to criticize them for that.

THE COURT: Okay. The Court has considered the

statements of all parties, the presentence report which

contains the advisory guidelines and the statutory factors as

set forth in Title 18 United States Code § 3353(a).

Pursuant to the Title 18 United States Code §

3553(a)(1) and (2), a variance from the advisory guideline

range of 30 to 37 months is warranted in this case.

Based upon the history and characteristics of the

defendant, a sentence of probation will provide for just

punishment for this offense. A term of imprisonment would be

unnecessarily harsh.

It is the finding of the Court that the defendant is

not able to pay a fine.

It is the judgment of the Court that the defendant,

Mary Estelle Curran, is placed on probation for a period of one

year. This term consists of a term of one year as to Counts 1

and 2, all such terms to run concurrently.

Now, you understand you're under probation, don't you,

Mrs. Curran?

THE DEFENDANT: Yes, sir.

THE COURT: I'm now revoking probation. Probation is

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 17: Curran Sentencing Hearing

17

terminated. You were on probation for about five seconds

there.

THE DEFENDANT: Thank you.

THE COURT: The law requires me to put you on -- if I

don't put you in jail, I've got to put you on probation. It

doesn't say how long you have to stay there. So you are

officially off probation now.

The defendant shall immediately pay to the United

States a special assessment of $100 as to each of Counts 1 and

2 for a total of $200.

Now that sentence has been imposed, does the defendant

or her counsel object to the Court's finding of fact or to the

manner in which the sentence was pronounced?

MR. BLACK: No, Your Honor.

THE COURT: You have a right to appeal the sentence

imposed. Any notice of appeal must be filed within 14 days

after the entry of judgment. If you are unable to pay the

costs of an appeal, you may apply for leave to appeal without

payment of cost.

Do you understand that?

THE DEFENDANT: Yes, sir.

THE COURT: Mr. Black, I would urge you to file a

petition for a pardon with the executive branch. You can tell

them the Court thinks that this woman's felony should be

removed. And if the government doesn't join it, then it's just

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 18: Curran Sentencing Hearing

18

spiteful I think.

MR. BLACK: Thank you, Your Honor. We certainly

appreciate Your Honor's comments today and that as well.

THE COURT: All right. Anything further?

MR DALY: No, Your Honor.

THE COURT: Thank you.

(Proceedings concluded at 1:49 p.m.)

C E R T I F I C A T E

I, Karl Shires, Registered Professional Reporter and

Federal Certified Realtime Reporter, certify that the foregoing

is a correct transcript from the record of proceedings in the

above-entitled matter.

Dated this 25th day of April, 2013.

____________________________ Karl Shires, RPR FCRR

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

Page 19: Curran Sentencing Hearing

$$100 [1] 17/9$20,000 [1] 12/5$200 [1] 17/10

--v [1] 1/6

110 [1] 12/512-80206-CR-RYSKAMP [1] 1/21300 [1] 1/2114 [1] 17/1615 [1] 12/518 [2] 16/8 16/91:24 [1] 1/91:49 [1] 18/7

220 percent [1] 6/242000 [4] 4/6 4/24 5/12 14/202008 [1] 14/92009 [4] 7/5 8/13 8/23 13/16201 [1] 1/202011 [1] 7/52012 [2] 7/5 7/62013 [2] 1/8 18/1520579 [1] 1/1821 million [1] 15/1925 [1] 1/8250 [2] 5/25 6/16258 [1] 1/2425th [1] 18/15285 [1] 6/14

330 [2] 3/20 16/1132 [4] 10/2 10/2 10/12 10/1333131 [1] 1/2133401 [1] 1/253353 [1] 16/83553 [1] 16/1037 [1] 16/113728 [1] 1/2438,000 [5] 6/20 7/2 7/3 7/9 7/14

550 [1] 9/150 percent [1] 6/2550,000 [2] 6/15 9/2514-3728 [1] 1/24561 [1] 1/24

6601 [1] 1/18

7701 [1] 1/247334 [1] 1/18

Aable [3] 6/10 10/7 16/17above-entitled [1] 18/14acceptance [1] 3/13accepts [1] 3/5

account [6] 4/19 6/25 9/4 11/8 11/17 13/18accountants [5] 5/7 5/8 14/20 14/21 15/1accounts [16] 3/12 3/20 3/25 4/8 4/9 4/22 4/23 4/23 4/24 5/5 5/10 5/13 6/15 8/10 8/21 9/8accumulated [1] 11/14accurate [1] 12/6addition [1] 8/10address [2] 10/19 15/7adjudicated [1] 7/2Adults [1] 10/1advanced [1] 7/10advantage [1] 7/9advise [1] 5/7advisers [1] 14/23advisory [2] 16/7 16/10afraid [1] 10/24afternoon [3] 2/3 2/11 10/18AG [1] 14/8Agent [1] 2/8agents [1] 8/14agreed [1] 8/13ahead [1] 16/4aim [2] 8/1 8/4aims [1] 7/22AMERICA [1] 1/4amnesty [5] 6/8 7/4 7/25 13/13 13/18amount [3] 4/17 4/18 6/24analyst [1] 3/23anxious [1] 10/22anybody [1] 7/7apparently [2] 12/2 13/21appeal [4] 17/15 17/16 17/18 17/18appearance [1] 2/5Appearances [1] 1/15application [1] 6/9apply [1] 17/18appreciate [1] 18/3April [2] 1/8 18/15arrest [1] 9/12arrested [1] 7/1articles [1] 14/9asked [3] 5/14 10/19 10/20assessment [1] 17/9assist [1] 10/6Assistant [2] 2/8 8/13attached [1] 2/24attempting [1] 6/10attempts [1] 8/10attitude [2] 10/25 11/1Attorney [1] 8/14attorneys [1] 14/19aunt [1] 4/10available [1] 5/20

Bback [3] 8/6 8/23 9/7bank [3] 3/21 5/24 13/18banker [1] 3/23

bankers [4] 5/8 5/14 8/20 14/11Based [3] 13/4 13/8 16/12basically [1] 13/2Beach [3] 1/8 1/25 10/1behalf [1] 2/12believe [4] 3/9 3/13 7/20 9/24beneficial [2] 5/6 11/22benefit [3] 6/10 6/11 7/16Birkenfeld [1] 14/12Biscayne [1] 1/20BLACK [10] 1/19 1/20 2/11 13/2 13/4 13/7 13/20 15/6 15/17 17/22blames [1] 3/6Boulevard [1] 1/20Bradley [1] 14/11branch [1] 17/23bright [2] 13/16 13/25business [3] 9/4 9/5 9/6

CCall [1] 2/1called [4] 7/4 10/19 11/10 12/18care [1] 15/7Carlo [2] 4/11 4/14case [16] 1/2 2/3 3/10 7/18 7/21 8/9 9/15 10/17 11/1 11/23 11/23 13/9 14/13 14/14 15/18 16/11caused [1] 6/16Center [1] 9/25centers [1] 4/4certain [1] 13/14certainly [1] 18/2Certified [1] 18/12certify [1] 18/12chance [2] 7/14 7/15characteristics [1] 16/12charged [3] 3/7 12/17 12/20charitable [1] 9/18children [6] 4/4 9/25 10/2 10/3 10/6 10/11circumstances [2] 3/10 3/12citizen [1] 4/13claiming [1] 9/8class [1] 10/9Clematis [1] 1/24client [2] 2/15 15/6climbing [1] 10/7closing [1] 12/18Code [2] 16/8 16/9come [1] 13/23comments [1] 18/3commissioner [1] 8/2community [1] 9/13concept [1] 7/23concepts [1] 7/18conclude [1] 9/18concluded [1] 18/7concurrently [1] 16/21

conferring [1] 15/8consequences [2] 4/14 7/12considered [1] 16/5consistent [1] 13/12consists [1] 16/20contacted [1] 5/13contains [1] 16/7conversations [1] 16/3cooperate [1] 8/24cooperation [2] 8/12 8/18copy [1] 2/14correct [2] 13/7 18/13corrections [1] 2/18correctly [1] 5/7cost [1] 17/19costs [1] 17/18counsel [4] 2/5 2/7 15/8 17/12Counts [2] 16/20 17/9couple [2] 3/17 11/6course [1] 6/16court [11] 1/1 1/24 2/1 3/8 10/24 11/4 15/7 16/5 16/16 16/18 17/24Court's [1] 17/12courthouse [4] 10/18 10/19 10/21 10/23CR [1] 1/2create [2] 9/5 12/18created [5] 5/21 6/12 7/4 7/6 7/25creating [1] 8/1creation [1] 4/22criminally [2] 7/1 9/2criticize [3] 15/21 16/2 16/4cure [1] 10/11CURRAN [16] 1/7 2/4 2/12 3/5 4/20 7/11 7/13 7/15 9/19 10/17 12/5 14/18 14/18 14/20 16/19 16/23

DDALY [2] 1/16 2/6Dated [1] 18/15dates [1] 8/21day [1] 18/15days [3] 6/7 6/18 17/16DC [1] 1/18death [5] 4/19 4/24 11/11 11/15 14/20decided [1] 14/4defendant [8] 1/8 1/19 15/8 16/13 16/16 16/18 17/8 17/11delayed [1] 13/22denied [2] 6/9 8/12DEPARTMENT [3] 1/17 2/7 11/3depending [1] 12/4deposit [1] 12/16depositing [1] 4/22deposits [2] 4/18 12/19described [2] 8/19 8/19designation [1] 7/3

19

Page 20: Curran Sentencing Hearing

Ddesperate [1] 10/12deterrence [6] 7/18 7/19 7/23 7/25 8/4 8/8Didn't [1] 14/23died [2] 4/6 4/11different [5] 3/10 6/23 9/3 9/11 11/12differently [1] 6/17disabled [3] 4/5 9/23 10/11disagree [2] 13/2 13/3disclose [3] 5/14 6/11 8/10disclosure [13] 5/12 5/19 5/21 5/22 6/1 6/4 6/6 6/7 6/12 6/21 7/5 7/8 8/15discretion [5] 14/4 15/16 15/22 15/24 15/25discussions [1] 15/21dismiss [1] 15/18dismissed [1] 13/9disorders [2] 10/4 10/5distributed [1] 11/14DISTRICT [3] 1/1 1/1 1/13DIVISION [2] 1/17 2/7documents [1] 9/5doing [3] 9/9 9/20 10/6DOJ [1] 13/19dollars [1] 14/22donated [1] 9/21donations [1] 10/13Doug [1] 8/2Down's [1] 10/4downward [1] 13/6draw [1] 13/25drew [1] 13/16driving [1] 10/22

Eecho [1] 11/3effect [2] 6/8 6/19effort [1] 9/22eligible [1] 6/4English [1] 4/13entered [1] 8/16entering [1] 7/13entire [2] 4/5 9/20entitled [1] 18/14entrance [1] 8/12entry [1] 17/17errors [1] 2/17ESQ [1] 1/20established [1] 4/9estate [1] 4/11ESTELLE [2] 1/7 16/19Europe [4] 4/16 5/14 12/2 12/7European [1] 5/8executive [1] 17/23exercise [1] 15/25extent [1] 4/7extraordinary [1] 3/13extravagant [1] 9/10

Ffact [4] 12/20 14/7

14/8 17/12factors [2] 13/4 16/7facts [1] 13/8Factually [1] 13/7false [1] 9/5families [1] 10/12far [4] 6/16 6/22 9/3 9/10FBAR [1] 6/24FCRR [2] 1/23 18/17February [1] 13/16February 2009 [1] 13/16Federal [1] 18/12feeding [1] 9/22felon [2] 7/2 14/5felony [1] 17/24figures [1] 12/19file [1] 17/22filed [2] 6/7 17/16finance [1] 3/19finances [2] 3/24 4/7financial [2] 3/19 3/23find [1] 16/1finding [2] 16/16 17/12fine [1] 16/17first [6] 2/3 3/18 3/20 6/8 6/18 10/18five [1] 17/1FLORIDA [4] 1/1 1/8 1/21 1/25foregoing [1] 18/12foreign [3] 13/18 14/11 15/2forth [1] 16/8foundation [5] 11/9 11/11 11/13 11/21 11/24four [1] 6/2full [3] 3/5 8/15 8/18fully [1] 12/21Fund [1] 7/5funds [8] 4/10 4/12 4/21 4/25 5/13 6/12 12/6 14/15funnel [1] 9/7further [1] 18/4future [1] 7/7

Ggive [1] 15/11given [1] 7/14giving [1] 11/13go [6] 3/15 3/16 10/7 10/8 11/12 13/10goal [1] 8/3going [2] 3/15 5/21Good [2] 2/3 2/11government [19] 1/16 7/24 8/25 9/15 12/24 13/6 13/9 13/13 13/15 13/16 13/17 13/25 14/2 14/3 14/4 15/15 15/17 15/22 17/25government's [1] 14/11granted [1] 10/7granting [1] 7/21grew [2] 4/17 4/21growing [1] 4/23guess [1] 11/20

guideline [1] 16/10guidelines [1] 16/7guilty [1] 3/6

Hhanded [1] 14/7handle [4] 5/4 5/6 5/8 13/21handled [2] 3/22 3/25handling [2] 3/20 15/16hard [2] 10/9 16/1harsh [1] 16/15hear [2] 3/2 12/23held [1] 11/14hide [2] 9/6 14/15highlight [1] 3/17highlighted [1] 13/5history [1] 16/12Hoffman [1] 2/12Honor [21] 2/6 2/11 2/21 3/4 3/15 7/17 9/1 10/17 12/4 12/25 13/11 13/14 14/6 14/18 15/5 15/9 15/20 16/1 17/14 18/2 18/5Honor's [1] 18/3HONORABLE [1] 1/12hope [1] 5/2hospitals [2] 4/3 9/23house [2] 4/1 9/12humbly [1] 11/4hundred [1] 8/18husband [7] 3/22 4/5 4/10 4/16 4/19 4/25 11/10husband's [1] 11/18

II'll [1] 3/2I'm [3] 3/15 8/17 16/25I've [1] 17/5idea [1] 7/22ignore [1] 14/25ignores [1] 14/8image [1] 11/25immediately [1] 17/8immunity [2] 6/21 7/8important [3] 7/17 7/20 8/7imposed [2] 17/11 17/16imprisonment [1] 16/14income [1] 9/6inconsistent [1] 7/21incurable [1] 10/5indicted [1] 7/1indictment [1] 12/14information [5] 5/18 8/22 12/14 12/15 14/7inherit [1] 4/23inheritance [1] 14/15inherited [4] 4/10 4/24 5/5 5/10intended [1] 2/25interest [1] 5/6Internal [10] 5/19 5/25 6/3 6/8 6/12 7/11 7/22 7/24 8/2 8/14interpretation [1] 15/2

investigation [4] 8/16 13/5 14/8 14/11investment [1] 3/23IRS [5] 2/9 5/22 7/4 7/12 13/19issues [1] 3/17it's [4] 13/12 15/7 15/15 17/25

JJackie [1] 2/12jail [1] 17/5Johnson [1] 2/9join [1] 17/25Journal [1] 14/10JUDGE [1] 1/13judged [2] 5/3 5/3judgment [2] 16/18 17/17June [3] 8/13 8/23 14/9June 2008 [1] 14/9June 4 [1] 8/13JUSTICE [2] 1/17 2/7

Kkeep [1] 10/23KENNETH [1] 1/12kind [1] 8/16kindergarten [1] 10/9kitchens [2] 4/3 9/22know [5] 5/1 7/17 7/19 10/21 14/2KORNSPAN [1] 1/19

LLanigan [1] 2/8large [1] 4/17largest [1] 6/24late [3] 4/25 10/25 14/18law [4] 12/7 12/12 15/3 17/4lawyer [4] 5/15 5/17 13/21 13/21lawyers [4] 5/7 5/8 8/21 15/1learned [2] 4/6 4/7leave [1] 17/18left [3] 4/11 4/16 4/20letters [1] 2/24level [2] 13/14 13/15life [3] 4/2 4/5 9/20light [1] 14/9limit [1] 7/6line [1] 13/16lines [1] 13/25listed [1] 9/18Litigation [1] 2/6little [2] 15/9 15/16lived [1] 4/10lives [1] 5/2living [1] 4/14loans [1] 9/8located [1] 10/1long [5] 5/23 8/15 12/6 15/20 17/6lot [3] 12/9 14/3 14/16

Mmajority [1] 6/17

20

Page 21: Curran Sentencing Hearing

Mmaking [1] 10/13man [2] 3/24 14/19managers [1] 8/21manner [1] 17/13MARK [2] 1/16 2/6marriage [1] 3/21MARY [2] 1/7 16/19matter [4] 7/25 8/11 10/16 18/14matters [2] 3/19 9/17mean [2] 4/2 14/15meet [1] 8/13memorandum [3] 2/22 3/17 9/18method [1] 9/8Miami [1] 1/21million [1] 15/19millions [1] 14/22mistake [2] 5/4 5/11mistakes [5] 5/1 5/2 5/3 5/4 5/9mitigating [1] 3/9money [11] 4/15 4/16 4/18 4/20 4/22 6/25 9/4 9/7 9/21 11/11 12/3Monte [2] 4/11 4/14month [1] 5/23monthly [1] 3/21months [1] 16/11Mortimer [1] 3/22Mr [1] 14/18Mr. [8] 13/2 13/4 13/7 13/20 14/18 15/6 15/17 17/22Mr. Black [7] 13/2 13/4 13/7 13/20 15/6 15/17 17/22Mr. Curran [1] 14/18Mrs [1] 2/12Mrs. [10] 3/5 4/20 7/11 7/13 7/15 9/19 10/17 12/5 14/20 16/23Mrs. Curran [10] 3/5 4/20 7/11 7/13 7/15 9/19 10/17 12/5 14/20 16/23

Nname [7] 6/2 6/3 11/17 11/18 11/23 11/23 13/24named [1] 11/9names [2] 5/25 8/20Nathan [1] 2/12national [1] 15/2necessary [1] 15/7nervous [1] 15/10neurological [2] 10/4 10/5never [3] 4/18 7/15 7/15New [1] 14/10normal [1] 10/9note [1] 9/25noteworthy [1] 10/14notice [1] 17/16numerous [1] 14/9NW [1] 1/18

Oobject [1] 17/12objecting [1] 9/16obtain [2] 5/15 6/10occur [1] 13/8occurred [1] 8/22offense [1] 16/14offenses [1] 3/6officer [1] 9/14Official [1] 1/24officially [1] 17/7offshore [6] 3/12 5/20 6/11 6/18 6/20 7/5Okay [2] 2/14 16/5omissions [1] 2/17opportunity [2] 14/21 15/12oppose [1] 13/6order [2] 2/1 9/6ordinary [1] 8/9ought [1] 13/9outset [1] 13/1outside [1] 4/1overwhelming [1] 6/17owners [1] 11/22

Pp.m [2] 1/9 18/7paid [2] 12/16 12/21Palm [3] 1/8 1/25 10/1pardon [1] 17/23part [1] 4/11particularly [1] 9/24parties [1] 16/6pay [5] 7/20 15/19 16/17 17/8 17/17payment [2] 12/13 17/19payments [1] 12/20penalized [3] 6/22 6/23 6/25people [18] 5/25 6/14 6/17 6/20 7/3 7/9 7/10 7/14 7/20 8/3 8/6 9/22 10/10 10/10 10/15 12/9 14/14 14/16percent [3] 6/24 6/25 8/18Perczek [1] 2/12period [4] 5/24 9/13 11/4 16/19person [3] 8/19 9/21 14/25personal [2] 3/20 9/17petition [1] 17/23placed [1] 16/19Plaintiff [1] 1/5playground [1] 10/8please [1] 2/5pled [1] 3/6plus [1] 9/1point [3] 12/13 13/17 13/24position [1] 3/7possession [1] 5/5practice [1] 10/22preschool [1] 10/3present [1] 2/22presentation [1] 13/7presentence [3] 2/15 13/5 16/6

principals [1] 11/21prior [2] 12/22 13/23probably [1] 10/14probation [15] 7/21 9/12 9/14 9/14 9/15 11/3 11/5 16/13 16/19 16/22 16/25 16/25 17/1 17/5 17/7proceed [2] 2/20 3/1proceeded [1] 16/4proceedings [3] 1/11 18/7 18/13process [1] 12/21production [1] 13/23Professional [1] 18/11program [7] 6/5 6/8 6/19 7/13 7/19 8/1 8/13programs [8] 5/19 5/21 6/21 7/4 7/16 7/25 8/5 13/13pronounced [1] 17/13prosecuted [5] 3/11 3/11 7/1 9/2 14/12prosecution [4] 6/22 7/8 8/16 13/15prosecutors [1] 10/23provide [1] 16/13punishment [1] 16/14purchases [1] 9/10Pursuant [1] 16/9put [5] 4/18 6/8 17/4 17/5 17/5

Qqualified [2] 13/22 13/24question [3] 4/9 5/9 5/24questions [1] 11/6

Rrandomness [1] 13/15range [1] 16/11rate [1] 6/23read [1] 2/23really [5] 8/4 8/5 8/8 9/10 15/14Realtime [1] 18/12reason [1] 6/14reasonable [2] 14/16 14/25reasonably [1] 12/10receive [1] 7/8received [4] 2/14 6/21 7/15 7/16recommended [2] 5/15 9/15record [2] 11/20 18/13rectify [1] 5/11Registered [1] 18/11regular [1] 5/22regularly [1] 11/13rehabilitation [2] 4/4 9/25reintegrate [1] 8/5remarks [1] 2/25removed [1] 17/25report [5] 2/15 6/18 13/6 14/17 16/6reported [1] 6/14Reporter [4] 1/23 1/24

18/11 18/12reporting [1] 5/10requires [1] 17/4responsibility [2] 3/5 3/14retained [1] 5/17Revenue [10] 5/19 5/25 6/3 6/9 6/13 7/11 7/22 7/24 8/2 8/14reviewed [1] 2/15revocable [2] 11/25 12/1revoking [1] 16/25right [10] 2/10 2/20 3/2 11/21 11/22 12/23 14/25 15/4 17/15 18/4Room [1] 1/18ROY [2] 1/20 2/11RPR [2] 1/23 18/17rules [3] 6/2 15/23 16/3run [1] 16/21running [2] 9/4 13/13RYSKAMP [2] 1/2 1/12

Ssaw [1] 10/20says [1] 13/4scope [1] 14/13Scott [1] 2/9seated [1] 2/2second [2] 7/14 7/15seconds [1] 17/1see [2] 3/21 10/10seek [1] 13/18seen [1] 10/15SENIOR [3] 1/13 2/6 3/23sent [1] 2/22sentence [6] 8/8 11/4 16/13 17/11 17/13 17/15sentenced [2] 9/12 9/13sentencing [6] 1/11 2/22 3/1 3/8 3/16 7/18seriously [1] 10/17service [12] 5/19 5/25 6/3 6/9 6/13 7/11 7/22 7/24 8/2 8/14 9/13 12/18set [2] 11/10 16/8settle [1] 15/18seven [2] 6/7 6/18severely [1] 10/11sham [1] 9/8short [1] 2/25shown [1] 3/13shows [1] 8/11Shulman [1] 8/2sick [1] 4/5significant [1] 4/17similar [1] 3/12sir [7] 2/16 2/19 11/7 12/11 15/13 16/24 17/21situation [3] 9/2 9/10 15/14skim [1] 9/4skimming [1] 14/14Soon [1] 8/12sort [2] 10/16 10/25

21

Page 22: Curran Sentencing Hearing

Ssotto [1] 15/8soup [2] 4/3 9/22South [1] 1/20SOUTHERN [1] 1/1special [2] 2/8 17/9spent [5] 4/2 9/19 9/21 10/12 12/7spiteful [1] 18/1SREBNICK [1] 1/19stairs [1] 10/7Starting [1] 14/9state [1] 2/5statement [2] 8/17 12/18statements [2] 3/22 16/6STATES [16] 1/1 1/4 2/3 2/8 4/12 5/15 7/12 8/4 8/6 8/24 9/5 9/6 9/7 16/8 16/9 17/9statutory [1] 16/7stay [1] 17/6stores [1] 4/3Street [3] 1/18 1/24 14/10STUMPF [1] 1/19subjected [1] 3/8suffer [2] 7/3 10/3sufficient [1] 5/18suggest [1] 15/17Suite [2] 1/21 1/24sums [2] 10/16 10/25sure [1] 8/18Switzerland [3] 11/8 14/22 14/23sworn [2] 8/17 8/17syndrome [1] 10/4system [2] 8/4 8/6

Ttake [1] 10/7taken [1] 7/9tax [11] 1/17 2/7 4/14 5/15 5/17 7/18 7/19 8/4 8/6 8/9 15/1taxes [3] 3/19 7/20 12/17taxpayer [1] 4/13taxpayers [2] 7/12 9/1tell [2] 14/21 17/23tells [1] 11/1tens [1] 14/22term [3] 16/14 16/20 16/20terminated [1] 17/1terms [2] 8/7 16/21Thank [5] 3/4 12/25 17/3 18/2 18/6theirs [1] 9/3thing [2] 11/25 13/10things [4] 3/16 9/9 10/6 10/14think [19] 4/13 8/7 8/11 8/17 9/14 10/13 10/16 10/25 12/9 12/9 14/6 14/6 14/16 14/16 15/9 15/20 15/22 16/3 18/1thinking [1] 8/7thinks [1] 17/24

Thomas [1] 2/8thought [2] 12/5 12/8three [5] 6/2 6/11 6/20 7/14 11/12thrift [1] 4/3time [12] 3/3 5/20 5/24 6/1 7/6 8/15 9/22 10/20 12/8 12/24 14/20 14/21times [3] 7/14 8/22 14/10Title [2] 16/8 16/9today [3] 3/8 12/22 18/3told [1] 13/17total [1] 17/10totally [2] 13/12 14/13tragic [1] 15/14training [1] 3/19transcript [2] 1/11 18/13traveled [1] 12/2treated [2] 6/16 6/22treats [1] 10/17tried [2] 5/11 6/6trip [1] 12/5trying [3] 10/6 10/8 14/14turn [1] 15/2turned [1] 13/21two [1] 9/17type [1] 11/11

UU.S [1] 1/13UBS [3] 5/24 6/14 14/8unable [1] 17/17undergoing [1] 12/21understand [3] 15/11 16/22 17/20unfortunate [1] 15/15unfortunately [2] 5/23 12/11UNITED [16] 1/1 1/4 2/3 2/8 4/12 5/15 7/12 8/3 8/6 8/24 9/5 9/6 9/7 16/8 16/9 17/8universities [1] 11/12unnecessarily [1] 16/15unsophisticated [1] 3/18urge [1] 17/22use [1] 9/3

Vvariance [2] 13/6 16/10versed [1] 3/24versus [1] 2/4violate [1] 12/7violation [1] 6/24virtually [1] 3/10visiting [1] 9/23voce [1] 15/8voluntary [14] 5/12 5/18 5/21 5/22 6/1 6/4 6/6 6/7 6/11 6/18 6/21 7/5 7/7 7/19volunteer [2] 4/2 9/20

Wwait [1] 12/17waited [1] 5/23waiting [1] 10/24Wall [1] 14/10want [7] 3/17 10/10 10/10 10/20 10/23 15/4 16/4wanted [3] 5/12 10/22 14/4warned [1] 7/12warning [1] 7/10warranted [1] 16/11Washington [1] 1/18We've [1] 2/22wealthy [1] 14/19weeks [1] 6/2well [8] 2/13 3/24 10/20 12/16 13/5 14/6 15/14 18/3went [2] 6/19 6/20were [22] 3/11 4/9 4/12 4/14 5/9 5/20 5/21 6/12 6/22 6/23 7/2 7/14 9/8 9/11 9/13 11/22 12/6 12/20 14/9 14/14 15/22 17/1West [2] 1/8 1/25wish [1] 15/6witnesses [1] 2/21woman [3] 3/18 9/21 14/5woman's [1] 17/24work [5] 4/1 4/2 9/20 10/8 10/9worked [6] 4/2 8/20 9/25 10/1 10/2 10/5working [4] 4/4 4/4 9/20 9/23works [1] 9/19worried [1] 10/22worthy [1] 9/24wrote [1] 3/16

Yyear [5] 4/6 4/24 5/12 16/20 16/20years [5] 3/21 10/2 10/2 10/12 10/13York [1] 14/10

22