United States v. DeMarco

MEMORANDUM

GASCH, District Judge.

This matter came on for consideration on defendants’ motion to transfer this cause to the district of defendants’ residence, namely, in the case of Mr. DeMarco, Los Angeles (Central District of California), and Chicago, in the case of Mr. Newman (Northern District of Illinois).

Both defendants rely upon 18 U.S.C. § 3237(b), which reads as follows:(b) Notwithstanding subsection (a), where an offense is described in section 7203 of the Internal Revenue Code of 1954, or where an offense involves use of the mails and is an offense described in section 7201 or…