United States v. Plasser American Corp.

MEMORANDUM

LUDWIG, District Judge.

Defendants Plasser American Corporation and its senior executive vice president Walter Hammerle move to dismiss Count Two of the information charging them with obstruction of a federal audit. 18 U.S.C. § 1516. On April 15, 1999, both defendants pleaded guilty to Count One, wire fraud. 18 U.S.C. § 1343. Under then-plea agreements, they reserved the right to file the present motion, contending that they did not obstruct an audit “by or on behalf of the United States” — an essential element of the charge.

This criminal action stems from defendants’ attempt in 1996…