TS
Timothy S. Smith
pardonFinancial / FraudFurther reading
Convicted of
Timothy S. Smith was convicted of conspiracy to defraud the United States government by impeding and impairing the lawful functions of the Internal Revenue Service. The charge arose from the 1986 federal case United States v. Farmer, et al. (No. 1:86-CR-634), in which Smith was one of multiple defendants. Conspiracy to defraud the IRS — brought under 18 U.S.C. § 371 — typically involves a scheme to impede the IRS's ability to assess, compute, or collect taxes, such as through false filings, concealment of income, or coordinated tax evasion with others.
Original sentence
Smith was sentenced to five years' probation. The sentence was subsequently amended on November 19, 1987, with no term of imprisonment imposed.
Post-pardon activity
0mentions
0new offenses
No post-pardon activity recorded yet.
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