Benjamin F. Langner and Tracy L. Perzel, UNITED STATES ATTORNEY'S OFFICE, for plaintiff.
Daniel L. Gerdts, for defendant Michael Andrew Schlegel.
Shannon R. Elkins, OFFICE OF THE FEDERAL DEFENDER, for defendant Bradley Mark Collin.
ORDER ADOPTING REPORT AND RECOMMENDATION
PATRICK J. SCHILTZ, District Judge.
This matter is before the Court on the objection of defendant Bradley Mark Collin to the August 14, 2013 Report and Recommendation ("R&R") of Magistrate Judge Franklin L. Noel. In that R&R, Judge Noel recommends denying Collin's motion to dismiss Count One of the indictment. ECF No. 52 at 2-3. The Court has conducted a de novo review. See 28 U.S.C. § 636(b)(1); Fed. R. Crim. P. 59(b)(3). Based on that review, the Court overrules Collin's objection.
As the R&R explains, Count One of the indictment alleges that, from at least 2002 until at least 2010, Schlegel and Collin conspired to prevent the IRS from collecting personal income taxes owed by Schlegel and Collin - with respect to both previously assessed and ongoing tax liabilities. Count One also alleges that one of the conspirators (Schlegel) committed multiple overt acts to further the conspiracy after April 9, 2007. Specifically, Count One alleges that, in furtherance of the conspiracy alleged in Count One, Schlegel caused TMM/NatureRich to file false corporate tax returns on September 17, 2007, September 15, 2008, September 22, 2009, and September 15, 2010. It is possible that the evidence at trial will fail to prove a connection between Schlegel's filing of the false corporate tax returns on those dates and the conspiracy alleged in Count One - and, if that happens, Collin can renew his motion to dismiss Count One. At this point, however, Count One clearly alleges that one of the conspirators committed overt acts in furtherance of the conspiracy after April 9, 2007, and thus Collin's motion to dismiss Count One as barred by the statute of limitations is denied.
Based on the foregoing, and on all of the files, records, and proceedings herein, the Court OVERRULES defendant Bradley Mark Collin's objection [ECF No. 57] and ADOPTS the August 14, 2013 R&R [ECF Nos. 51 & 52]. Accordingly, IT IS HEREBY ORDERED THAT:
1. Collin's motion to dismiss Count One of the indictment [ECF No. 30] is DENIED.
2. Defendant Michael Andrew Schlegel's motion to dismiss Count Two of the indictment [ECF No. 35] is DENIED.
3. Schlegel's motion to dismiss the indictment for pre-indictment delay [ECF No. 36] is DENIED WITHOUT PREJUDICE.
4. Schlegel's motion to suppress search and seizure evidence [ECF No. 39] is DENIED AS MOOT.
5. Schlegel's motion to suppress unconstitutional identifications [ECF No. ...