United States v. Shore

SENTENCING MEMORANDUM

GERTNER, District Judge.

Defendant Carylyn Shore (“Shore”) pled guilty to a one count felony information charging her with “corruptly endeavoring to impede the administration of the Internal Revenue laws,” in violation of 26 U.S.C. § 7212(a). 1 The charges stem from an IRS investigation of certain trusts for which Shore was the trustee. During a civil audit that began in 1993, Shore was questioned orally and in wilting, and she did not answer truthfully. 2 After the criminal investigation started, but before charges were brought, Shore filed a truthful tax return and paid…