United States v. Sheppard

MEMORANDUM ORDER

HALLANAN, District Judge.

I. Introduction

The Defendant, Donald J. Sheppard, previously entered guilty pleas to (1) Count Six of an eight count indictment, charging him with aiding and abetting in the filing of false and fraudulent income tax returns on behalf of Brandywine Associates under 26 U.S.C. § 7206(2) and 18 U.S.C. § 2, and (2) a one-count information, charging him with aiding and abetting in the filing of false and fraudulent tax returns on behalf of NRG Coal Associates 1979-1 under 26 U.S.C. § 7206(2) and 18 U.S.C. § 2. Pending before the Court is Defendant’s Rule…