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San Diego Community Bible Church (“SDCBC”) in the sum of $3,515,000 million and to pay back taxes and penalties as assessed by the IRS. As described below, after application of the United States Sentencing Guidelines, including appropriate specific offense enhancements in Section 2, and applicable departures in Section 3, defendant's properly calculated Adjusted Offense Level is 24. According to the United States Probation Office, defendant has earned three criminal history points, resulting in Criminal History Category II. Plotting these coordinates results in an advisory Guideline range of 57-71 months, bounded by the statutory maximum of 60 months incarceration for a violation of 18 U.S.C. §
FACTUAL BACKGROUND OF THE OFFENSE OF CONVICTION
The "relevant period" is just short of a decade -- from in or about May 2001 until at least March 14, 2011. During this time, defendant was the pastor at San Diego Community Bible Church (“SDCBC”), a position that he held until March 2011. By 2001, defendant had also founded the Fraud Discovery Institute (“FDI”), a for-profit investigative firm that aimed to detect and expose fraudulent business activities. During the relevant period, in the Southern District of California and elsewhere, defendant Barry Minkow and others knowingly and unlawfully conspired, confederated and agreed: (1) to commit offenses against the United States, to wit (a) mail fraud, in violation of Title 18, United States Code, Section 1341; (b) wire fraud, in violation of Title 18, United States Code, Section 1343; and (c) bank fraud, in violation of Title 18, United States Code, Section 1344; and (2) to defraud the United States of and concerning its governmental functions and rights by impeding, impairing, obstructing and defeating the lawful functions of the Internal Revenue Service (“IRS”) in the ascertainment, assessment and collection of federal income taxes.
Case 3:14-cr-00153-MMA Document 17 Filed 04/22/14 Page 2 of 12