United States v. Johnson

After pleading guilty to preparing false tax returns for her clients, 26 U.S.C. 7206(2), Johnson was sentenced to 18 months in prison plus $79,325 in restitution—the amount that Johnson’s clients unlawfully avoided paying (with respect to the counts of conviction) that had not been collected from the taxpayers before sentencing. The Seventh Circuit affirmed, rejecting Johnson’s argument that the prosecution should have told the judge how much more it might collect from her clients, which she characterized as exculpatory material that should have been revealed under "Brady." The collections were not concealed. The presentence report showed that the government already had collected substantial sums (the original loss exceeded $150,000) and was trying to obtain the balance from taxpayers. Johnson was free to ask how much more had been collected by the date of sentencing but did not. Brady does not apply when information is available for the asking. The restitution statute, not the Constitution, determines the prosecution’s duty—one of credit against the judgment, not of disclosure during the sentencing hearing. Johnson will receive credit against the restitution award for whatever the government collects from the taxpayers; it was unnecessary to disclose the details of collection activities before the judge determined the base restitution award. View "United States v. Johnson" on Justia Law