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UNITED STATES DISTRICT COURTDISTRICT OF NEW HAMPSHIREUNITED STATES OF AMERICA 
 
))v.)))Crim. No. 06-00071-ALL-SM ELAINE A BROWN, and)EDWARD LEWIS BROWN,))Defendants.)GOVERNMENT’S SENTENCING MEMORANDUM 
The United States of America submits this SentencingMemorandum to address certain issues that may arise at thesentencing hearings of defendants Elaine A. Brown and EdwardLewis Brown and to apprise the Court of the recommendations thatthe government expects to make at the those hearings. Thesentencing hearings are scheduled for Tuesday, April 24, 2007.
I. BACKGROUND
In a single indictment handed down on April 5, 2006, thedefendants were charged with a number of income tax andstructuring related offenses. The indictment charged bothdefendants with one count of conspiracy to defraud the federalgovernment (Count One) and one count of conspiracy to structurefinancial transactions to avoid the currency transactionreporting requirements (Count Fifteen). The indictment furthercharged defendant Elaine Brown with five counts of evadingfederal income taxes (Counts Two through Six), eight counts offailing to collect federal payroll taxes from the wages of herdental office workers (Counts Seven through Fourteen) and two
 
substantive counts of structuring (Counts Sixteen and Seventeen).Defendant Edward Brown was charged with one substantive count ofstructuring (Count Seventeen). Finally, the indictment containeda notice that the government was seeking the forfeiture ofapproximately $215,000 in cash and property involved in thealleged structuring offenses, including the defendants’residencein Plainfield, New Hampshire, and a professional building ownedby the defendants in West Lebanon, New Hampshire.On January 18, 2007, after approximately four days ofhearing evidence from both the government and the defense, a juryreturned verdicts in favor of the government on all counts. Withrespect to the forfeiture provisions in the indictment, the juryreturned a special verdict finding that (i) the total amount ofthe funds involved in the structuring offenses was $215,890.47;and (ii) of that amount, $27,997.13 and $42,840.16 involved thedefendants’professional building and their residence,respectively.
II.THE PRESENTENCE INVESTIGATION REPORTS
The probation officer has completed final reports ofpresentence investigation for each of the defendants. Using atotal intended loss of more than $400,000 but not more than$1,000,000 (as established at trial) for the tax offenses, makingappropriate adjustments for obstruction of justice on the part ofeach of the defendants and applying the grouping rules to accountfor the structuring offenses, the probation officer properlydetermined that the Total Offense Level for each of thedefendants is twenty-four. Each of the defendants qualifies as
 
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In a joint pleading dated April 2, 2007, the defendantsasserted that, based upon "[w]hat little [they had] read" in a"few pages" of one of their reports, they had concluded that thereports were"so filled with misrepresentations, untruths, andpresumptions, that, even if [they] cared to respond to all theseitems, [they] would not know where to begin."From thedefendants’joint pleading it is impossible to determine whichdefendant’s report the few pages they read came from. Thedefendants have not otherwise responded to the presentencereports.
Criminal History Category I and thus the reports properly findthat the corresponding advisory Sentencing Guideline Range foreach defendant is fifty-one to sixty-three months.Although the defendants generally labeled the initialversion of at least one of the presentence reports as inaccurate,they have not specifically objected to any of the reports’facts,legal conclusions or sentencing guideline calculations.
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Forits part, the government has no objection to any of the facts,legal conclusions or sentencing guideline calculations in eitherfinal report, as supplemented by the government’s April 13, 2007,letters attached thereto.The facts on which the government willrely in seeking the sentences it recommends are in large part thefacts set forth in the effectively undisputed presentencereports.
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