Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 1 of 6 Page ID #:6549
`United States District Court
`Central District of California
`(AMENDED June 9, 2022)
`Docket No.
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`
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`CR 18-124(A)-MWF
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`Social Security No. 8
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`(Last 4 digits)
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`1
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`4
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`0
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`UNITED STATES OF AMERICA vs.
`
`Defendant
`Philip James Layfield
`Pedin, Philip Samuel; Pesin, Philip Samuel;
`Pedkin, Philip Samuel; Layfield, Philip
`
`akas:
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`JUDGMENT AND PROBATION/COMMITMENT ORDER
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`In the presence of the attorney for the government, the defendant appeared in person on this date.
`
`MONTH DAY YEAR
`FEB.
`17
`2022
`
`
`
`
`
`Anthony M. Solis and Steven A. Brody, CJA
`(Name of Counsel)
` GUILTY, and the court being satisfied that there is a factual basis for the plea.
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`
`NOT
`GUILTY
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`COUNSEL
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`PLEA
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`FINDING
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`
`NOLO
`CONTENDERE
`
`
` There being a finding/verdict of GUILTY, defendant has been convicted as charged of the offense(s) of:
` Counts 1-19: Wire Fraud in violation of 18 U.S.C. § 1343;
`Count 23: Mail Fraud in violation of 18 U.S.C. § 1341;
`Count 26: Attempt to Evade and Defeat Tax in violation of 26 U.S.C. § 7201;
`Count 27: Willful Failure to Collect or Pay Over Tax in violation of 26 U.S.C. § 7202;
`Count 28: Willful Failure to File Tax Return in violation of 26 U.S.C. § 7203.
`JUDGMENT
` The Court asked whether there was any reason why judgment should not be pronounced. Because no sufficient cause to the
`AND PROB/
`contrary was shown, or appeared to the Court, the Court adjudged the defendant guilty as charged and convicted and ordered
`COMM
`that: Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant is hereby committed to
`ORDER
`the custody of the Bureau of Prisons to be imprisoned for a term of:
`It is ordered that the defendant shall pay to the United States a special assessment of $2,225, which is due immediately. Counts 1-19, 23, 26-28
`in the amount of $2,200, Count 28, misdemeanor in the amount of $25.00, for a total of special assessment $2,225.00. Any unpaid balance
`shall be due during the period of imprisonment, at the rate of not less than $25 per quarter, and pursuant to the Bureau of Prisons' Inmate
`Financial Responsibility Program.
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`The defendant shall comply with Second Amended General Order No. 20-04.
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`Pursuant to Guideline § 5E1.2(a), all fines are waived as the Court finds that the defendant has established that he is unable to pay and is not
`likely to become able to pay any fine.
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`RESTITUTION
`IT IS HEREBY ORDERED that defendant, Philip James Layfield, shall pay a total of $7,650,127.32 in restitution to the following individuals
`or entities, pursuant to 18 U.S.C. § 3663A., in the following amounts, and on the following terms and conditions:
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`I.
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`II.
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`CR-104 (docx 12/20)
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`INDIVIDUALS (clients and referral counsel)
`T.B.
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`J.L.
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`J.N.
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`R.P.
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`Da. S.
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`T.D.F.
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`M.M.
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`W.M.
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`P.M.
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`ENTITIES
`$700,000.00
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`U.S. Claims/Opco
`$2,796,057.58
`State Bar of California, Client Security Fund
`$747,629.74
`Internal Revenue Service
`
`
`JUDGMENT & PROBATION/COMMITMENT ORDER
`
`$42,874.25
`$83,300.00
`$2,135,893.41
`$460,105.44
`$243,000.00
`$150,000.00
`$242,502.16
`$24,382.37
`$24,382.37
`
`Page 1 of 6
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`

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`Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 2 of 6 Page ID #:6550
`
`USA vs. Philip James Layfield
`
`Docket No.: CR 18-124(A)-MWF
`
`
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`Total restitution:
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`$7,650,127.32
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` TERMS AND CONDITIONS OF RESTITUTION
`III.
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`In addition to all other applicable terms and conditions provided in the judgment and commitment order in this case (Dkt. 368), restitution shall
`be payable on the following terms and conditions:
`
`
`1.
`Restitution, except for restitution owed the Internal Revenue Service, shall be due during the period of
`imprisonment, at the rate of not less than $25 per quarter, and pursuant to the Bureau of Prisons' Inmate Financial responsibility Program. If
`any amount of restitution remains unpaid after defendant’s release from custody, nominal monthly payments of at least 10% of defendant's
`gross monthly income but not less than $150, whichever is greater, shall be made during the period of supervised release and shall begin 90
`days after the commencement of supervision. The parties agree that nominal restitution payments should be ordered because, and the Court
`finds that, defendant's economic circumstances do not allow for either immediate or future payment of the amount ordered.
`
`
`2.
`Restitution payments shall be distributed in the following order: first, prorata and until full repayment, among the
`individuals identified Section I of this order; second, to US Claims/Opco until full repayment; third, to the California State Bar Client Security
`Fund until full repayment; and fourth, to the Internal Revenue Service. If the defendant makes a partial payment, each payee shall receive
`approximately proportional payment pursuant to such priority.
`
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`3.
`Pursuant to 18 U.S.C. § 3612(f)(3)(A), interest on the restitution ordered is waived because the defendant does not
`have the ability to pay interest.
`
`
`4.
`Payments may be subject to penalties for default and delinquency pursuant to 18 U.S.C. § 3612(g).
`
`
`5.
`Nothing in this order shall foreclose or limit the ability of the Internal Revenue Service to examine and make
`adjustments to defendant’s return(s) for calendar year 2016 with respect to returns already filed or to be filed. Furthermore, nothing in this
`order shall foreclose the right of the Internal Revenue Service to assess civil penalties against defendant for any tax year.
`
`Pursuant to the Sentencing Reform Act of 1984, it is the judgment of the Court that the defendant, Philip J. Layfield, is hereby committed on
`Counts 1-19, 23, and 26, 27, and 28 of the First Superseding Indictment to the custody of the Bureau of Prisons for a term of 144 months. This
`term consists of 144 months on each of Counts 1 through 19, and 23 of the First Indictment, and 60 months on each of Counts 26, 27, and 12
`months on Count 28 (Misdemeanor) of the First Superseding Indictment, to be served concurrently.
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`Upon release from imprisonment, the defendant shall be placed on supervised release for a term of 3 years. This term consists of 3 years on
`each of Counts 1-19, 23, 26, 27, and 1 year on Count 28 of the Indictment, all such terms to run concurrently under the following terms and
`conditions:
`
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`1. The defendant shall comply with the rules and regulations of the United States Probation & Pretrial Services Office and Second
`Amended General Order 20-04, including the conditions of probation and supervised release set forth in Section III of Second
`Amended General Order 20-04.
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`2. The defendant shall cooperate in the collection of a DNA sample from the defendant.
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`3. During the period of community supervision, the defendant shall pay the special assessment and restitution in accordance with
`this judgment's orders pertaining to such payment.
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`4. When not employed or excused by the Probation Officer for schooling, training, or other acceptable reasons, the defendant shall
`perform 20 hours of community service per week as directed by the Probation & Pretrial Services Office.
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`5. The defendant shall truthfully and timely file and pay taxes owed for the years of conviction, and shall truthfully and timely file
`and pay taxes during the period of community supervision. Further, the defendant shall show proof to the Probation Officer of
`compliance with this order.
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`6. The defendant shall not be employed by, affiliated with, own or control, or otherwise participate, directly or indirectly, in the
`conduct of the affairs of any financial institution insured by the Federal Deposit Insurance Corporation.
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`7. The defendant shall not be employed in any capacity wherein the defendant has custody, control, or management of the
`defendant's employer's funds.
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`8. The defendant shall not be employed in any position that requires licensing or certification by any local, state, or federal agency
`without the prior written approval of the Probation Officer.
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`9. The defendant shall apply all monies received from income tax refunds, lottery winnings, inheritance, judgments and any other
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`///
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`CR-104 (docx 12/20)
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`JUDGMENT & PROBATION/COMMITMENT ORDER
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`Page 2 of 6
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`Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 3 of 6 Page ID #:6551
`
`USA vs. Philip James Layfield
`
`Docket No.: CR 18-124(A)-MWF
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`financial gains to the Court-ordered financial obligation.
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`10. The defendant shall submit the defendant's person, property, house, residence, vehicle, papers, computers, cell phones, other
`electronic communications or data storage devices or media, email accounts, social media accounts, cloud storage accounts, or
`other areas under the defendant’s control, to a search conducted by a United States Probation Officer or law enforcement officer.
`Failure to submit to a search may be grounds for revocation. The defendant shall warn any other occupants that the premises may
`be subject to searches pursuant to this condition. Any search pursuant to this condition will be conducted at a reasonable time and
`in a reasonable manner upon reasonable suspicion that the defendant has violated a condition of his supervision and that the areas
`to be searched contain evidence of this violation.
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`The drug testing condition mandated by statute is suspended based on the Court's determination that the defendant poses a low risk of future
`substance abuse.
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`The defendant is advised of his appeal rights.
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`The Court grants the government’s motion to dismiss Counts 20, 21, and 22 of the First Superseding Indictment, and the underlying Indicment.
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`The Court recommends the defendant be designated to either Pensacola, Florida or Cumberland, Maryland.
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`The Court further recommends that the defendant be considered for participation in the Bureau of Prison's Residential Drug Abuse Program
`(RDAP).
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`
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`In addition to the special conditions of supervision imposed above, it is hereby ordered that the Standard Conditions of Probation and
`Supervised Release within this judgment be imposed. The Court may change the conditions of supervision, reduce or extend the period of
`supervision, and at any time during the supervision period or within the maximum period permitted by law, may issue a warrant and revoke
`supervision for a violation occurring during the supervision period.
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`March 7, 2022
`Date
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`
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`
`
`Honorable Michael W. Fitzgerald
`U. S. District Judge
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`It is ordered that the Clerk deliver a copy of this Judgment and Probation/Commitment Order to the U.S. Marshal or other qualified officer.
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`Clerk, U.S. District Court
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`March 8, 2022
`Filed Date
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`By
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`Rita Sanchez /s/
`Deputy Clerk
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`The defendant must comply with the standard conditions that have been adopted by this court (set forth below).
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`STANDARD CONDITIONS OF PROBATION AND SUPERVISED RELEASE
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`While the defendant is on probation or supervised release pursuant to this judgment:
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`CR-104 (docx 12/20)
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`JUDGMENT & PROBATION/COMMITMENT ORDER
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`Page 3 of 6
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`Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 4 of 6 Page ID #:6552
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`USA vs. Philip James Layfield
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`Docket No.: CR 18-124(A)-MWF
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`The defendant must not commit another federal, state, or local crime;
`The defendant must report to the probation office in the federal
`judicial district of residence within 72 hours of imposition of a
`sentence of probation or release from imprisonment, unless
`otherwise directed by the probation officer;
`The defendant must report to the probation office as instructed by the
`court or probation officer;
`The defendant must not knowingly leave the judicial district without
`first receiving the permission of the court or probation officer;
`The defendant must answer truthfully the inquiries of the probation
`officer, unless legitimately asserting his or her Fifth Amendment
`right against self-incrimination as to new criminal conduct;
`The defendant must reside at a location approved by the probation
`officer and must notify the probation officer at least 10 days before
`any anticipated change or within 72 hours of an unanticipated change
`in residence or persons living in defendant’s residence;
`The defendant must permit the probation officer to contact him or her
`at any time at home or elsewhere and must permit confiscation of
`any contraband prohibited by law or the terms of supervision and
`observed in plain view by the probation officer;
`The defendant must work at a lawful occupation unless excused by
`the probation officer for schooling, training, or other acceptable
`reasons and must notify the probation officer at least ten days before
`any change in employment or within 72 hours of an unanticipated
`change;
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`9.
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`The defendant must not knowingly associate with any persons
`engaged in criminal activity and must not knowingly associate with
`any person convicted of a felony unless granted permission to do so
`by the probation officer. This condition will not apply to intimate
`family members, unless the court has completed an individualized
`review and has determined that the restriction is necessary for
`protection of the community or rehabilitation;
`10. The defendant must refrain from excessive use of alcohol and must
`not purchase, possess, use, distribute, or administer any narcotic or
`other controlled substance, or any paraphernalia related to such
`substances, except as prescribed by a physician;
`11. The defendant must notify the probation officer within 72 hours of
`being arrested or questioned by a law enforcement officer;
`12. For felony cases, the defendant must not possess a firearm,
`ammunition, destructive device, or any other dangerous weapon;
`13. The defendant must not act or enter into any agreement with a law
`enforcement agency to act as an informant or source without the
`permission of the court;
`14. The defendant must follow the instructions of the probation officer
`to implement the orders of the court, afford adequate deterrence from
`criminal conduct, protect the public from further crimes of the
`defendant; and provide the defendant with needed educational or
`vocational training, medical care, or other correctional treatment in
`the most effective manner.
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`CR-104 (docx 12/20)
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`JUDGMENT & PROBATION/COMMITMENT ORDER
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`Page 4 of 6
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`Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 5 of 6 Page ID #:6553
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`USA vs. Philip James Layfield
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`Docket No.: CR 18-124(A)-MWF
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` The defendant must also comply with the following special conditions (set forth below).
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`STATUTORY PROVISIONS PERTAINING TO PAYMENT AND COLLECTION OF FINANCIAL SANCTIONS
`
`United States District Court, Central District of California
`Attn: Fiscal Department
`255 East Temple Street, Room 1178
`Los Angeles, CA 90012
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`The defendant must pay interest on a fine or restitution of more than $2,500, unless the court waives interest or unless the fine or
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`restitution is paid in full before the fifteenth (15th) day after the date of the judgment under 18 U.S.C. § 3612(f)(1). Payments may be subject
`to penalties for default and delinquency under 18 U.S.C. § 3612(g). Interest and penalties pertaining to restitution, however, are not applicable
`for offenses completed before April 24, 1996. Assessments, restitution, fines, penalties, and costs must be paid by certified check or money
`order made payable to “Clerk, U.S. District Court.” Each certified check or money order must include the case name and number. Payments
`must be delivered to:
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`or such other address as the Court may in future direct.
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`If all or any portion of a fine or restitution ordered remains unpaid after the termination of supervision, the defendant must pay the
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`balance as directed by the United States Attorney’s Office. 18 U.S.C. § 3613.
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`The defendant must notify the United States Attorney within thirty (30) days of any change in the defendant’s mailing address or
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`residence address until all fines, restitution, costs, and special assessments are paid in full. 18 U.S.C. § 3612(b)(l)(F).
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`The defendant must notify the Court (through the Probation Office) and the United States Attorney of any material change in the
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`defendant’s economic circumstances that might affect the defendant’s ability to pay a fine or restitution, as required by 18 U.S.C. § 3664(k).
`The Court may also accept such notification from the government or the victim, and may, on its own motion or that of a party or the victim,
`adjust the manner of payment of a fine or restitution under 18 U.S.C. § 3664(k). See also 18 U.S.C. § 3572(d)(3) and for probation 18 U.S.C.
`§ 3563(a)(7).
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`Payments will be applied in the following order:
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`1. Special assessments under 18 U.S.C. § 3013;
`2. Restitution, in this sequence (under 18 U.S.C. § 3664(i), all nonfederal victims must be paid before the United
` States is paid):
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`Non-federal victims (individual and corporate),
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`Providers of compensation to non-federal victims,
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`The United States as victim;
`3. Fine;
`4. Community restitution, under 18 U.S.C. § 3663(c); and
`5. Other penalties and costs.
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`CONDITIONS OF PROBATION AND SUPERVISED RELEASE PERTAINING TO FINANCIAL SANCTIONS
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`As directed by the Probation Officer, the defendant must provide to theProbation Officer: (1) a signed release authorizing credit
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`report inquiries; (2) federal and state income tax returns or a signed release authorizing their disclosure and (3) an accurate financial statement,
`with supporting documentation as to all assets, income and expenses of the defendant. In addition, the defendant must not apply for any loan
`or open any line of credit without prior approval of the Probation Officer.
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`When supervision begins, and at any time thereafter upon request of the Probation Officer, the defendant must produce to the
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`Probation and Pretrial Services Office records of all bank or investments accounts to which the defendant has access, including any business
`or trust accounts. Thereafter, for the term of supervision, the defendant must notify and receive approval of the Probation Office in advance
`of opening a new account or modifying or closing an existing one, including adding or deleting signatories; changing the account number or
`name, address, or other identifying information affiliated with the account; or any other modification. If the Probation Office approves the
`new account, modification or closing, the defendant must give the Probation Officer all related account records within 10 days of opening,
`modifying or closing the account. The defendant must not direct or ask anyone else to open or maintain any account on the defendant’s
`behalf.
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`The defendant must not transfer, sell, give away, or otherwise convey any asset with a fair market value in excess of $500 without
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`approval of the Probation Officer until all financial obligations imposed by the Court have been satisfied in full.
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`These conditions are in addition to any other conditions imposed by this judgment.
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`CR-104 (docx 12/20)
`
`JUDGMENT & PROBATION/COMMITMENT ORDER
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`Page 5 of 6
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`

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`Case 2:18-cr-00124-MWF Document 452 Filed 06/09/22 Page 6 of 6 Page ID #:6554
`
`USA vs. Philip James Layfield
`
`Docket No.: CR 18-124(A)-MWF
`
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`RETURN
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`I have executed the within Judgment and Commitment as follows:
`Defendant delivered on
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`Defendant noted on appeal on
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`Defendant released on
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`Mandate issued on
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`Defendant’s appeal determined on
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`Defendant delivered on
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`at
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`the institution designated by the Bureau of Prisons, with a certified copy of the within Judgment and Commitment.
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`to
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`to
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`Date
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`United States Marshal
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`By
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`Deputy Marshal
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`CERTIFICATE
`
` I
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` hereby attest and certify this date that the foregoing document is a full, true and correct copy of the original on file in my office, and in my
`legal custody.
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`Filed Date
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`Clerk, U.S. District Court
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`By
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`Deputy Clerk
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`FOR U.S. PROBATION OFFICE USE ONLY
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`These conditions have been read to me. I fully understand the conditions and have been provided a copy of them.
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`Upon a finding of violation of probation or supervised release, I understand that the court may (1) revoke supervision, (2) extend the term of
`supervision, and/or (3) modify the conditions of supervision.
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`(Signed)
` Defendant
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` Date
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` U. S. Probation Officer/Designated Witness
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` Date
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`CR-104 (docx 12/20)
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`JUDGMENT & PROBATION/COMMITMENT ORDER
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`Page 6 of 6
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