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UNITED STATES DISTRICT COURT
DISTRICT OF SOUTH DAKOTA
WESTERN DIVISION

 

UNITED STATES OF AMERICA, CR 19?50003
Plaintiff,
PLEA AGREEMENT
vs.

GREGORY SPERLCH,

Defendant.

 

The Defendant, the Defendant?s attorney, and the United States Attorney
for the District of South Dakota hereby submit the following Plea Agreement to
the United States District Court, which Agreement was reached pursuant to
discussions between the United States Attorney and the Defendant?s attorney.
The Agreement is as follows:

A. ACKNOWLEDGMENT AND WAIVER OF RIGHTS AND
UNDERSTANDING OF MAXIMUM PENALTIES: The Defendant agrees that he
has been fully advised of his statutory and constitutional rights herein, and that
he has been informed of the charges and allegations against him and the penalty
therefor, and that he understands the same. The Defendant further agrees that

he understands that by entering a plea of guilty as set forth hereafter, he will be

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waiving certain statutory and constitutional rights to which he is otherwise
entitled.

B. PLEA AGREEMENT PROCEDURE N0 RIGHT TO WITHDRAW
PLEA IF COURT REJECTS RECOMMENDATION: The United States and the
Defendant agree that this Plea Agreement is presented to the Court pursuant to
Rules and (B) of the Federal Rules of Criminal Procedure, which,
among other things, authorize the United States to move for dismissal of other
charges and to make recommendations or agree not to oppose the Defendant?s
request for a particular sentence. Such agreements and recommendations are
not binding on the Court, and the Defendant may not withdraw his plea of guilty
if the Court rejects them.

C. PLEA OF GUILTY T0 CHARGE AND DISMISSAL OF OTHER
CHARGE: The Defendant will plead guilty to Count I of the Indictment filed in
this case which charges Failure to Pay Tax during the calendar year 2012 in
violation of 26 U.S.C. 7203 and Count IV of the Indictment ?led in this case
which charges Failure to Pay Tax during the calendar year 2015 in violation of
26 U.S.C. 7203. Each charge carries a maximum sentence of 1 year in prison,
a $100,000 ?ne, or both, and a period of supervised release of 1 year. If the
Defendant is found by a preponderance of evidence to have violated a condition

of supervised release, he may be incarcerated for an additional term of up to 1

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year on any such revocation. There is also a $25 assessment to the Victims?
Assistance Fund. Restitution may also be ordered.

Upon acceptance of the plea by the Court and the imposition of sentence,
this section shall be treated as a motion to dismiss the remaining counts in the
Indictment as they pertain to the Defendant pursuant to the terms of this plea
agreement.

D. VIOLATION OF TERMS AND CONDITIONS: The Defendant
acknowledges and understands that if he violates the terms of this plea
agreement, engages in any further criminal activity, or fails to appear for
sentencing, this plea agreement shall become voidable at the discretion of the
United States and the Defendant will face the following consequences:

(1) All testimony and other information the Defendant has provided at
any time to attorneys, employees, or law enforcement officers of the United
States, to the Court, or to the federal grand jury may and will be used against
him in any prosecution or proceeding.

(2) The United States will be entitled to reinstate previously dismissed
charges and or pursue additional charges against the Defendant, and to use any
information obtained directly or indirectly from him in these additional
prosecutions.

(3) The United States will be released from any obligations, agreements,

or restrictions imposed upon it under this plea agreement.

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E. ACCEPTANCE OF RESPONSIBILITY: The United States agrees
that based upon the information known to it at this time, the Defendant is
entitled to a two-level decrease in his offense level pursuant to U.S.S.G.
provided no evidence is disclosed in the presentence report which
indicates the Defendant has not demonstrated a recognition and af?rmative
acceptance of personal responsibility for his criminal conduct, and further
provided he: (1) complies with the terms of this plea agreement; (2) testifies
truthfully during the change of plea hearing; (3) participates truthfully with the
Probation Of?ce in the presentence investigation; (4) does not violate any
conditions of pretrial detention or release after he signs this agreement; and (5)
continues to exhibit conduct consistent with acceptance of responsibility. Both
the United States and the Defendant otherwise reserve the right to present
evidence and make argument regarding sentencing.

F. TIMELY ACCEPTANCE OF RESPONSIBILITY: The United States
agrees that the Defendant has timely notified authorities of his intention to enter
a plea of guilty thereby permitting the United States and the Court to allocate
their resources ef?ciently. Therefore, if the offense level determined prior to the
operation of U.S.S.G. 3E1 . 1(a) is level 16 or greater and the Defendant quali?es
for a two?level decrease under U.S.S.G. this provision shall be treated
at the sentencing hearing as a motion pursuant to U.S.S.G. 3El.l(b) to

decrease the offense level by one additional level.

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G. RECOMMENDATION REGARDING SENTENCE
ANY SENTENCE WITHIN STATUTORY LIMITS: At the sentencing hearing,
both the United States and the Defendant are free to recommend whatever
sentence each feels is appropriate, within statutory limits, present evidence, and
make arguments in support thereof. The Defendant understands that any
recommendation made by him or the United States is not binding on the Court.
The Defendant further understands that he may not withdraw his plea of guilty
if the Court rejects any recommendation.

H. STIPULATED OFFENSE LEVEL: It is further understood that in
connection with the Defendant?s plea and sentencing, the United States and the
Defendant stipulate that the base offense level upon which the Defendant?s
sentence is to be initially calculated, pursuant to U.S.S.G. 2T1.1, is 16, due to
a loss greater than $100,000, but less than $250,000, for a adjusted offense level
of 16. The Defendant understands that this stipulation is not binding upon the
Court. The Defendant further understands that should the Court not follow the
terms of this stipulation and agreement, he will not be allowed to withdraw his
plea.

I. RESTITUTION AGREEMENT TO PAY: The Defendant hereby
agrees to make restitution to the Internal Revenue Service in the amount of
$227,799.82 pursuant to 18 U.S.C. 3663 and 3663A. The Defendant agrees

to pay $50,000 at or before his sentencing.

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J. MONETARY OBLIGATIONS - ONGOING DUTY:
The Defendant agrees, if requested by the United States, to return an
executed Authorization to Release Financial Records and Documents, an
executed Authorization to Release Tax Returns and Attachments, current
earnings statements, copies of his W?2s and an executed Financial Statement.
The Defendant understands that this is an ongoing duty which begins upon
execution of this plea agreement and continues until such time as payment of
any ?nancial obligation is remitted in full.

The Defendant agrees to assist the United States in identifying, locating,
returning, and transferring assets for use in payment of any ?nancial obligations
imposed as part of the sentence in this case. The Defendant expressly
authorizes the United States Attorney?s Of?ce to obtain credit reports on him
prior to judgment.

The Defendant also agrees that if he is incarcerated, he will participate in
the Bureau of Prisons? Inmate Financial Responsibility Program during any
period of incarceration in order to pay any ?nancial obligations ordered by the
Court. The Defendant?s agreement to participate in the Inmate Financial
Responsibility Program does not limit the United States? right to pursue
collection from other available sources. If there is no period of incarceration
ordered, the Defendant agrees that payment of any financial obligations ordered

by the Court shall be a condition of probation.

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K. RESERVING THE RIGHT TO REBUT OR CLARIFY MITIGATION
INFORMATION: The United States reserves the right to rebut or clarify matters
set forth in the presentence investigation report, or raised by the Defendant in
mitigation of his sentence, with evidence and argument.

L. BASIS FOR PLEA 0F GUILTY: The Defendant agrees that the
statement of facts, signed by the parties and incorporated herein by this
reference, provides the basis for his guilty plea in this case, and is a true and
accurate statement of his actions or omissions with regard to the charges to
which he is entering a plea, and that the Court may rely thereon in determining
the basis for his plea of guilty as provided for in this plea agreement.

M. WAIVER OF SPEEDY TRIAL: The Defendant agrees to waive any
rights to a speedy trial under either the United States constitution or the Speedy
Trial Act. This waiver is necessary so that the Court will have the benefit of all
relevant information at sentencing.

N. PARTIES BOUND: It is further understood and agreed that this
agreement is limited to the United States Attorney?s Of?ce for the District of
South Dakota, and that this agreement cannot and does not bind other federal,
state, or local prosecuting authorities.

0. SCOPE OF AGREEMENT: This agreement shall include any
attachments, exhibits or supplements designated by the parties. It is further

understood and agreed that no additional promises, agreements, or conditions

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have been entered into other than those set forth in this agreement, and this
agreement supersedes any earlier or other understanding or agreement.

P. WAIVER OF DEFENSES AND APPEAL RIGHTS: The Defendant
hereby waives all defenses and his right to appeal any non?jurisdictional issues.
The parties agree that excluded from this waiver is the Defendant's right to
appeal any decision by the Court to depart upward pursuant to the sentencing
guidelines as well as the length of his sentence for a determination of its
substantive reasonableness should the Court impose an upward departure or
an upward variance pursuant to 18 U.S.C. 3553(a).

SUPPLEMENT TO PLEA AGREEMENT

The United States will ?le a Supplement to Plea Agreement which is

required to be ?led in every case in compliance with the Court?s Standing Order.

RONALD A. PARSONS, JR.
United States Attorney

57%? M/am

Date Meghan .Dilges/
Assistant United States Attorney
P.O. Box 7240
Pierre, SD 57501
Telephone: (605) 224?5402
Facsimile: (605)224?8305
E?Mail: Meghan.Dilges@usdoj.gov

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APPROVED:

RONALD A. PARSONS, JR.
United States Attorney

By:

TIMOTHY M. MAHER
Supervisory Assistant United States Attorney

?stem 5?67?!

 

 

 

 

Date gory 
endant
71/

Date I Paul R. ?ner

Attorney for Defendant