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Prosecutors' Sentencing Memorandum in U.S. v. Silva

Prosecutors' Sentencing Memorandum in U.S. v. Silva

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Published by DealBook
Sentencing memorandum by federal prosecutors in their case against Andrew B. Silva.
Sentencing memorandum by federal prosecutors in their case against Andrew B. Silva.

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Published by: DealBook on Jul 12, 2010
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07/12/2010

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IN THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF VIRGINIA
Alexandria Division

UNITED STATES OF AMERICA
))
v.
) CRIMINAL NO. 1:10cr44
)
ANDREW B. SILVA,
)
)
Defendant.
)

POSITION OF UNITED STATES WITH RESPECT TO
SENTENCING FACTORS AND 18 U.S.C. § 3553(a) FACTORS AND
MOTION FOR DOWNWARD DEPARTURE PURSUANT TO SECTION 5K1.1

In accordance with Section 6A1.2 of the Sentencing Guidelines and this Court's policy
regarding guideline sentencing, the government hereby represents that it has reviewed the
Probation Office's presentence report prepared in this matter and that it does not dispute any of
the factors or facts set out therein. In addition, however, the United States moves for a downward
departure pursuant to Section 5K1.1.

The Offense of Conviction

Andrew Silva is a medical doctor in Loudoun County. In 1997, Silva and his siblings
each were bequeathed by their mother an account at an international bank in Switzerland
containing approximately $250,000. Each year the accounts grew by a few thousand dollars in
interest. For the years 1997 through 2008, Silva failed to disclose the existence of the Swiss
account to his tax return preparer. As a result, the account was not declared on Schedule B of his
individual income tax returns Form 1040, no income earned on that account was included on his
individual income tax returns Form 1040, and no Foreign Bank Account Reports were filed with
the Department of the Treasury with respect to the Swiss account.

Case 1:10-cr-00044-LO Document 13 Filed 06/04/10 Page 1 of 6
2

In or about August 2009, Silva was informed that the international bank was closing his
undeclared Swiss account and that he had until the end of the year to travel to Switzerland to
withdraw all funds. In October 2009, the undeclared Swiss account was worth approximately
$268,000. In October 2009, Silva arranged to withdraw approximately $115,000 from his
account. He carried approximately $9,000 in U.S. currency from Switzerland to the United
States, and mailed $105,700 in U.S. currency in approximately 13 envelopes each containing
under $10,000 from Swiss Post offices to his residence in Sterling, Virginia. Each envelope
contained new, sequentially marked $100 bills taped inside a travel brochure.

In November 2009, Silva arranged to withdraw approximately $120,000 in U.S. currency
from his account. He carried approximately $9,000 in U.S. currency from Switzerland to the
United States, and mailed approximately $100,000 in U.S. currency in 12 envelopes from Swiss
Post offices to his residence in Sterling, Virginia. At the same time, he mailed an envelope
containing U.S. currency in an amount under $10,000 from a Swiss Post office to a residence in
Wisconsin.

Silva intended to include no more than $10,000 in cash in each package because he knew
that he was obligated to declare the importation into the country of more than $10,000 in cash
and he did not want any one package to include more than $10,000 in cash so that no
examination of any one package would reveal his failure to declare his importation of the entire
amounts that he mailed or carried from Switzerland to the United States.

Upon his return to Dulles International Airport on November 23, 2009, Silva was
questioned by a U.S. Customs Inspector. In response to questions from the Customs Inspector,
Case 1:10-cr-00044-LO Document 13 Filed 06/04/10 Page 2 of 6
3
Silva falsely denied that he had recently mailed any U.S. currency from Switzerland into the
United States.
Cooperation

Law enforcement agents executed a search warrant at Silva’s residence on December 10,
2009, and seized approximately $101,000 that Silva had withdrawn from his Swiss account and
either mailed or carried back from Switzerland. From the days immediately after the search was
executed, Silva repeatedly met with the investigators and provided a detailed account of his
involvement with the international bank in closing down his Swiss account in a manner that
would protect the international bank’s reputation for bank secrecy. Further, Silva consented to
the forfeiture of:

a.

$8,700 in cash seized by Customs and Border Protection officials on or
about October 23, 2009, from a package mailed from Switzerland on or
about October 13, 2009, to the defendant’s residence in Sterling, Virginia;

b.

$101,500 in cash seized by law enforcement officials from 12 packages
mailed from Switzerland on or about November 21, 2009, to the
defendant’s residence in Sterling, Virginia; and

c.

$101,000 in cash mailed and carried from Switzerland to the defendant’s
residence in Sterling, Virginia, between on or about October 13, 2009 and
November 23, 2009, and seized by law enforcement officials from that
residence on or about December 10, 2009.

Silva provided valuable information regarding (1) undeclared Swiss bank accounts that he
and his siblings inherited; (2) the role a Swiss lawyer played in administering the accounts; (3)
the international bank’s decision to close the accounts; (4) refusals by the international bank and
the attorney to wire the money to the United States; (5) the international bank’s provision to
Silva of over $200,000 in cash; and (6) the Swiss lawyer’s assistance with sending the cash into

Case 1:10-cr-00044-LO Document 13 Filed 06/04/10 Page 3 of 6

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