United States v. Fisher

MATHESON, Circuit Judge.

Jerold D. Fisher entered a plea agreement and pled guilty to submitting fraudulent tax returns to the Internal Revenue Service. In return, the Government promised, among other things, not to charge Mr. Fisher with any further crimes arising out of the same underlying conduct. Following the plea agreement and before sentencing, the district court found Mr. Fisher had breached the plea agreement and released the Government from its no-new-charges obligation. The Government then indicted Mr. Fisher on related structuring charges. The court subsequently reversed itself and…