United States v. Baylin

OPINION

LATCHUM, Chief Judge.

On May 20, 1981, Herbert Baylin entered a plea of guilty in this court to a one coúnt information charging him with participating in the preparation of a false corporate income tax return, in violation of 26 U.S.C. § 7602(2). The guilty plea was entered pursuant to a plea agreement executed by Baylin and the United States on that same day. On July 22, 1981, Baylin was sentenced to a term of imprisonment of three years and a fine of $5,000, the maximum penalty allowed under law for the offense charged. Approximately three months after he was incarcerated, Baylin…