Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 1 of 13 PagelD: 17
`
`
`
`U.S. Department of Justice
`
`United States Attorney
`District ofNew Jersey
`
`
`
`Mary E. Toscano, Esq.
`
`Richard Sapinski, Esq.
`Sills Cummis & Gross, P.C.
`OneRiverfront Plaza
`Newark, New Jersey 07102
`mtoscano@sillscummis.com
`rsapinski@sillscummis.com
`
`970 Broad Streel, Suite 700
`Newark, New Jersey 07102
`
`August 4, 2022
`
`(973) 645-2700
`
`R E C E | V E D
`FEB 16 2023
`
`WILLIAMWALSH
`CLERK
`
`Re: Plea Agreement with Harsha Sahni
`
`CR- 23-18 (EC)
`
`Dear Counsel:
`
`This letter sets forth the plea agreement between your client, Harsha Sahni
`(“Sahni” or “Defendant”), and the United States Attorney for the District of New
`Jersey (“this Office”). The Government’s offer to enter into this plea agreement
`will expire on August 8, 2022if it is not accepted in writing by that date.
`
`Charges
`
`Conditioned on the understandings specified below, pursuant to Rule
`11{c)(1}(C) of the Federal Rules of Criminal Procedure, this Office will accept a
`guilty plea from Sahni to a two-count Information. Count One of the Information
`will charge Sahni with knowingly conspiring to conceal, harbor, and shield from
`detection aliens, namely, victims J.K. and H.K., who had cometo, entered, and
`remained in the United States in violation of law, for the purpose of private
`financial gain, contrary to 8 U.S.C, §§ 1324(a)(1){A){iii) and (a}(1}(B)(i), in violation
`of 8 U.S.C. §§ 1324(a)(1}(A)(v) (I) and (a){1)(B)(i). Count Two of the Information
`will charge Sahni with filing a fraudulent tax return for calendar year 2019, in
`violation of 26 U.S.C. § 7206(1)}.
`
`If: (1) Sahni enters a guilty plea and is sentenced to a term of imprisonment
`within the range of 16 to 30 months and a two-year term of supervised
`release on these charges (the “Stipulated Sentencing Range”);
`(2) Pretrial
`Services accepts Pretrial Diversion Agreements entered into with Rana Sahni,
`Kiren Sahni, and Alexandra Sahni; (3) Sahni pays the victims the restitution
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 2 of 13 PagelD: 18
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`agreed upon herein; (4) in the event that it is applicable, Sahni surrenders her
`medical license as set forth herein; and(5) Sahni otherwise fully complies with
`all of the terms of this agreement, this Office will not initiate any further criminal
`charges against Sahnifor forced labor involving victims J.K. and H.K. from 2013
`to 2021, visa fraud involving J.K. and H.K., harboring J.K. and H.K. from 2013
`to 2021, wire fraud involving J.K.’s dental work, money laundering involving
`payments for the benefit of J.K. and H.K. from 2013 to 2021, conspiring to
`defraud the United States regarding the employmentof J.K. and H.K. from 2013
`to 2021, or criminal tax liability involving J.K. and H.K.
`
`However, in the event that: (1) a guilty plea in this matter is not entered
`for any reason, (2) the judgment of conviction entered as a result of this guilty
`plea does not remainin full force and effect, (3) Sahni does not pay victims H.K.
`and/or J.K. restitution as provided for in this agreement, or (4) if applicable,
`Sahni does not surrender her medical license as provided for in this agreement,
`Sahni agrees that any charges that are not time-barred by the applicable statute
`of limitations on the date this agreement is signed by Sahni may be commenced
`against her, notwithstanding the expiration of the limitations period after Sahni
`signs the agreement,
`
`Should the Court, pursuant to Rule 11{c)(5), at any time reject this plea
`agreement under Rule 11{c)(1\(C) by either not accepting the Stipulated
`Sentencing Range or not accepting the plea of guilty, either party may elect to
`withdraw from this plea agreement and the parties will be returned to the status
`prior to the entry of the guilty plea.
`In the event that the Court, pursuant to
`Rule 11(c}(3)(A), defers a decision to accept the plea agreement until the Court
`has reviewed the presentence report, neither party will move to withdraw from
`this plea agreement unless or until the Court ultimately determinesto reject the
`proposed plea agreement.
`
`Sentencing
`
`The violation of 8 U.S.C, § 1324 charged in Count Oneof the Information
`to which Sahni agrees to plead guilty carries a statutory maximum prison
`sentence of 10 years and carries a statutory maximum fine equal to the greater
`of: (1) $250,000; or (2) twice the gross profits or other proceeds to Sahni.
`
`The violation of 26 U.S.C. § 7206(1) charged in Count Two of the
`Information to which Sahni agrees to plead guilty carries a statutory maximum
`prison sentence of 3 years and carries a statutorymaximum fine of $100,000,
`together with the costs of prosecution. Sahni may be subject to an alternative
`statutory maximum fine pursuant to 18 U.S.C. § 3571 equal to the greatest of:
`(1) $250,000;(2) twice the gross amountof any pecuniary gain that any persons
`derived from the offense; or (3) twice the gross amount of any pecuniary loss
`sustained by any victims of the offense.
`
`-2-
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 3 of 13 PagelD: 19
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`the
`in addition to imposing any other penalty on Sahni,
`Further,
`sentencing judge: (1) will order Sahni to pay an assessment of $100 per count
`pursuant to 18 U.S.C. § 3013, which assessment must be paid by the date of
`sentencing; (2) may order Sahni to pay restitution pursuant to 18 U.S.C. §3663,
`et seq.; (3) may order Sahnito give notice to thevictims of her offense, pursuant
`to 18 U.S.C. § 3555; and (4) pursuant to 18 U.S.C. § 3583, may require Sahni to
`serve a term of supervised release for each count of conviction of: (a) not more
`than three years for Count Oneof the Information; and (b) not more than two
`years for Count Twoof the Information, which termswill begin at the expiration
`of any term of imprisonment imposed. Should Sahni be placed on a term of
`supervised release and subsequently violate any of the conditions of supervised
`release before the expiration of its term, Sahni may be sentencedto: (a) not more
`than two years’ imprisonment for Count Oneof the Information; and (b) not more
`than one year in prison for Count Two of the Information, which terms are in
`addition to any prison term previously imposed, regardless of the statutory
`maximum term of imprisonment set forth above and without credit for time
`previously served on post-release supervision, and may be sentenced to an
`additional term of supervised release.
`
`The sentences for Count One and Count Two of the Information may run
`consecutively. Fines imposed by the sentencing judge may be subject to the
`paymentof interest.
`
`Pursuant to Rule 11(c}(1)(C) of the Federal Rules of Criminal Procedure,
`this Office and Sahni agree that a sentence within the range of 16 to 30 months’
`imprisonment and a term of supervised release of two years is the
`appropriate disposition of the case. Accordingly, pursuant to Rule 11(c}(1)(C), if
`the Court accepts this plea agreement, the Court will be bound to sentence Sahni
`to a term of imprisonment within the range of 16 to 30 months’ imprisonment
`and two years of supervised release.
`If, however, the sentencing judge rejects
`this plea agreement and the Sentencing Range, Sahni has the opportunity,
`pursuant to Rule 11(c}(5)(B), to withdraw her plea of guilty, and the Government
`also reserves the right to withdraw from the plea agreement.
`
`Rights of This Office Regarding Sentencing
`
`Except as otherwise provided in this agreement, this Office reserves its
`right to take any positionwith respect to the appropriate sentence to be imposed
`on Sahni by the sentencing judge, to correct any misstatements relating to the
`sentencing proceedings, and to provide the sentencing judge and the United
`States Probation Office all law and information relevant to sentencing, favorable
`or otherwise.
`In addition, this Office may inform the sentencing judge and the
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 4 of 13 PagelD: 20
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`United States Probation Office of: (1) this agreement; and (2) the fill nature and
`extent of Sahni’s activities and relevant conduct with respect to this case.
`
`Stipulations
`
`This Office and Sahni agree to stipulate at sentencing to the statements
`set forth in the attached Schedule A, which hereby are madea part of this plea
`agreement. The stipulations in Schedule A are offered as recommendations to
`the Court pursuant
`to Rule 11{c)(1)(B) of the Federal Rules of Criminal
`Procedure. To the extent that the parties do not stipulate toa particular fact or
`legal conclusion, each reserves the right to argue the existence of and the effect
`of any suchfact or conclusion upon the sentence. Moreover, this agreement to
`stipulate on part of this Office is based on the information and evidence that this
`Office possesses as of the date of this agreement. Thus,if this Office obtains or
`receives additional evidence or information prior to sentencing that it determines
`to be credible and to be materially in conflict with any stipulation in the attached
`Schedule A,
`this Office shall not be bound by any such stipulation.
`A
`determination that any stipulation is not binding shall not release either this
`Office or Sahni from any other portion of this agreement, including any other
`stipulation. If the sentencing court rejects a stipulation, both parties reserve the
`right to argue on appeal or at post-sentencing proceedings that the sentencing
`court was within its discretion and authority to do so. These stipulations do not
`restrict this Office’s right to respond to questions from the Court and to correct
`misinformation that has been provided to the Court.
`
`Waiver of Appeal and Post-Sentencing Rights
`
`This Office and Sahni agree that, provided the District Court imposes a
`sentence in accordance with this Rule 11({c})(1)(C) plea agreement, neither party
`will appeal that sentence. Sahni further agrees that,
`in exchange for the
`concessions the United States made in entering into this Rule 11(c}({1)(C) plea
`agreement, she will not challenge her conviction for any reason by any means,
`other than ineffective assistance of counsel, and she will not challenge or seek
`to modify any component of her sentence for any reason by any means, other
`than ineffective assistance of counsel. The term “any means” includes, but is
`not limited to, a direct appeal under 18 U.S.C. § 3742 or 28 U.S.C. § 1291, a
`motion to vacate the sentence tinder 28 U.S.C. § 2255, a motion to reduce the
`term of imprisonment under 18 U.S.C. § 3582(c}(1}(B)or (c)(2), a motion for early
`termination of supervised release under 18 U.S.C. § 3583(e)(1), or any other
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 5 of 13 PagelD: 21
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`motion, however captioned, that seeks to attack or modify any componentof the
`judgementof conviction or sentence. But this waiver does not apply to:
`
`1. Any proceeding to revoke the term of supervised release;
`
`2. A motion for a reduction of the term of imprisonment under 18
`U.S.C. § 3582(c)(1)(A); or
`
`3. An appeal from the denial of a motion for a reduction of the term of
`imprisonment under 18 U.S.C. § 3582(c}(1)(A) on the grounds that
`the court erred in finding that there were no extraordinary and
`compelling
`circumstances warranting a
`reduced
`term of
`imprisonment or
`that
`the
`court
`failed to
`consider
`those
`circumstances in denying the motion as a discretionary matter
`under the applicable factors of 18 U.S.C. § 3553(a).
`
`Forfeiture
`
`As part of her acceptance of responsibility, and pursuant to 18 U.S.C.
`§ 982(a)(6)(A)lii), Sahni agrees to forfeit to the United States any property, real
`or personal, constituting, or derived from, proceeds obtaineddirectly or indirectly
`as a result of the offense charged in Count One of the Information and any
`property that was used or intended to be used to commit or to facilitate the
`commission of the offense charged in Count Oneof the Information. Sahni
`further acknowledges that one or more of the conditions set forth in 21 U.S.C.
`§ 853(p) exists; and that the United States is therefore entitled to forfeit
`substitute assets equal to but not greater thanthe value of the proceeds obtained
`by the defendant(the “Money Judgment”). The defendant consents to the entry
`of an order requiring the defendantto pay the Money Judgment, in the manner
`described below (the “Order”}, and that the Orderwill be final as to the defendant
`prior to sentencing, pursuant to Rule 32.2(b)(4) of the Federal Rules of Criminal
`Procedure, and which may besatisfied in whole or in part with substitute assets.
`In the event the Office and Sahni fail to reach an agreement on a Money
`Judgment prior to sentencing, Sahni agrees that the amount of the Money
`Judgment will be determined by the Court at the time of sentencing, pursuant
`to Rule 32.2 of the Federal Rules of Criminal Procedure.
`
`All payments madein full or partial satisfaction of the Money Judgment
`shall be made by(i) electronic funds transfer, as directed by the Office; or (ii)
`postal money order, bank,or certified check, made payable in this instance to
`the United States Marshals Service, indicating the defendant’s name and case
`number on the face of the check; and shall be delivered by mail to the United
`States Attorney’s Office, District of New Jersey, Attn: Asset Forfeiture and Money
`Laundering Unit, 970 Broad Street, 7th Floor, Newark, New Jersey 07102. The
`defendant further agrees that upon entry of the Order, the United States
`
`-5-
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 6 of 13 PagelD: 22
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`Attorney’s Office is authorized to conduct any discovery needed to identify,
`locate, or dispose of property stuifficient to pay the Money Judgmentin full or in
`connection with any petitions filed with regard to proceeds or substitute assets,
`including depositions,
`interrogatories,
`and requests
`for production of
`documents, and the issuance of subpoenas.
`
`Sahni waives the requirements of Rules 32.2 and 43(a) of the Federal Rules
`of Criminal Procedure regarding notice of the forfeiture in the charging
`instrument, announcementof the forfeiture at sentencing, and incorporation of
`the forfeiture in the judgment. The defendant understands that criminal
`forfeiture is part of the sentence that may be imposed in this case and waives
`any failure by the court to advise her of this pursuant to Rule 11(b)(1)(J) of the
`Federal Rules of Criminal Procedureat the guilty plea proceeding. The defendant
`waives any and all constitutional, statutory, and other challenges to the
`forfeiture on any and all grounds, including that the forfeiture constitutes an
`excessive fine or punishment under the Eighth Amendment.
`It is further
`understood that any forfeiture of the defendant’s assets shall not be treated as
`satisfaction of any fine, restitution, cost of imprisonment, or any other penalty
`the Court may impose upon her in addition to forfeiture.
`
`Sahni further agrees that not later than the date she enters her plea of
`guilty she will provide a complete and accurate Financial Disclosure Statement
`on the form provided by this Office,
`If Sahni fails to provide a complete and
`accurate Financial Disclosure Statement by the date she enters herpleaofguilty,
`or if this Office determines that Sahni has intentionally failed to disclose assets
`on her Financial Disclosure Statement, Sahni agrees that that failure constitutes
`a material breach of this agreement, and this Office reserves the right, regardless
`of any agreement or stipulation that might otherwise apply,
`to oppose any
`downward adjustment for acceptance of responsibility pursuant to U.S.S.G. §
`3E1.1, and to seek leave of the Court to withdraw from this agreement or seek
`otherrelief.
`
`Medical License Surrender
`
`Sahni agrees as a part of her acceptance of responsibility, and in exchange
`for the concessions the United States made in entering into this plea agreement,
`that in the event that the Court determines that the enhancement contemplated
`by U.S.S.G. 2L1.1(b)(6) applies to her conduct, she will surrender to the
`appropriate medical board herlicense to practice medicine within 60 days of the
`Court’s finding that U.S.S.G, 2L1.1(b)(6) applies to her conduct. Sahni further
`agrees that, in the event that she surrenders her medicallicense pursuant to the
`terms of this agreement, she will not seek to have her medical license reinstated
`until she has completed both her term of imprisonment and her term of
`supervised release. Sahni agrees to provide the Government with proof that she
`surrendered her medical license within 60 days of the Court’s finding.
`
`-6-
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 7 of 13 PagelD: 23
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`Restitution
`
`Sahni agrees, as part of her acceptance of responsibility and pursuant to
`18 U.S.C. § 3663(a)(3), to pay restitution to victims J.K. and H.K. Specifically,
`Sahni agrees that, within 5 days of the Court accepting this plea agreement,
`Sahni will pay victirn J.K. $397,605.37 and will pay victim H.K. $244,606.35.
`The parties agree further, pursuant to 18 U.S.C. 8§ 3663(a)(3} and 3664,
`that Sahni will pay for the treatment,
`including surgery,
`for J.K.’s brain
`aneurysm, up to $200,000. The parties agree that a final determination of the
`cost of J.K.’s treatment may be determined at a date no later than 90 daysafter
`the sentencing hearing. Sahni waives any challenge to pay J.K.’s actual cost of
`treatment as a part of restitution if the amount is at or less than $200,000.
`Sahni agrees and acknowledges that she has the ability to pay these agreed-
`upon restitution figures.
`
`Sahni waives any challenges to her guilty plea and her sentence based on
`restitution that may be ordered and agrees not to seek to withdraw her guilty
`plea, or to file a direct appeal or any kind of collateral attack challenging her
`guilty plea, conviction, or sentence, based on restitution that may be ordered.
`
`Sahni agrees, also pursuant to 18 U.S.C. § 3663(a)(3), to pay restitution to
`the Internal Revenue Service (“IRS”) based on the offense conduct charged in
`Count Two of the Information and relevant conduct, which Sahni agrees includes
`the tax loss for calendar years 2013 through 2019. Pursuant to 18 U.S.C.
`§ 3663(a)(3), Sahni agrees that the amountof restitution she will pay to the IRS
`will be determined by the Court (the “IRS Restitution Figure”).
`
`Sahni understands and agrees that the IRS Restitution Figure does not
`include interest under 26 U.S.C. § 6601, which will be assessed by the IRS
`pursuantto Title 26, Sahni agrees that the total amountof restitution assessed
`as the IRS Restitution Figure results from her criminal conduct. The IRS
`Restitution Figure will be based on the total amount of loss associated with
`Sahni’s personal tax returns for calendar years 2013 through 2019 and shall be
`paid according to a paymentplan established by the Court. If the Court orders
`Sahni to pay restitution to the IRS for the conduct that forms the basis of Count
`Two of the Information, either directly as part of the sentence or as a condition
`of supervised release, the IRS will use the restitution order as the basis for a civil
`assessment. See 26 U.S.C, § 6201[(a}(4){A}). Sahni does not have the right to
`challenge the amountof this assessment. See 26 U.S.C. § 6201(a)(4)(C). Neither
`the existence of the restitution payment schedule nor Sahni’s timely paymentof
`restitution according to that schedule will preclude the IRS from administrative
`collection of the restitution-based assessment,
`including levy and restraint
`under 26 U.S.C. § 6331.
`
`If the Court imposesa schedule of paymentsregarding restitution, Sahni
`understands that the schedule of payments is merely a minimum schedule of
`
`-7-
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 8 of 13 PagelD: 24
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`payments and not the only method, nor limitation on the methods, available to
`the United States to enforce the judgment.
`
`Immigration Consequences
`
`The Defendant understands that, if she is not a citizen of the United
`States, her guilty plea to the charged offenses will likely result in her being
`subject to immigration proceedings and removed from the United States by
`making him deportable,
`excludable,
`or
`inadmissible, or
`ending his
`naturalization. The Defendant understands thatthe immigration consequences
`of this plea will be imposed in a separate proceeding before the immigration
`authorities. The Defendant wants and agrees to plead guilty to the charged
`offenses regardless of any immigration consequencesof this plea, even if this
`plea will cause her removal from the United States. The Defendant understands
`that she is bound by her guilty plea regardless of any immigration consequences
`of the plea. Accordingly, the Defendant waives any and all challenges to her
`guilty plea and to her sentence based on any immigration consequences and
`agrees not to seek towithdraw her guilty plea, or to file a direct appeal or any
`kind of collateral attack challenging her guilty plea, conviction, or sentence,
`based on any immigration consequencesof her guilty plea.
`
`Other Provisions
`
`This agreement is limited to the United States Attorney’s Office for the
`District of New Jersey and cannot bind other federal, state, or local authorities.
`However,
`this Office will bring this agreement
`to the attention of other
`prosecuting offices, if requested to do so.
`
`This agreement was reached without regard to any civil or administrative
`matters that may be pending or commencedin the future against Sahni. This
`agreement does not prohibit the United States, any agency thereof(inchiding the
`Internal Revenue Service), or any third party from initiating or prosecuting any
`civil or administrative proceeding against Sahni.
`
`Noprovision of this agreement shall preclude Sahni from pursuing in an
`appropriate forum, when permitted by law, an appeal, collateral attack, writ, or
`motion claiming that Sahni received constitutionally ineffective assistance of
`counsel.
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 9 of 13 PagelD: 25
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`No Other Promises
`
`This agreement constitutes the plea agreement between Sahni and this
`Office and supersedes any previous agreements between them. No additional
`promises, agreements, or conditions have been made or will be made unless set
`forth in writing and signed by the parties.
`
`Very truly yours,
`
`PHILIP R. SELLINGER
`United States Attorney
`
`of Hina)
`
`
`
`y: Jamie L. Hoxie
`Assistant United States Attorney
`
`APPROVED:
`
` Desiree L. Grace
`
`Deputy Chief, Criminal Division
`United States Attorney’s Office
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 10 of 13 PagelD: 26
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`I have received this letter from my attorneys, Mary E. Toscano, Esq. and
`Richard Sapinski, Esq.
`I have read it. My attorneys and I have discussedit and
`all of its provisions,
`including those addressing the charges, sentencing,
`restitution, stipulations, the possibility of surrendering my medical license,
`waiver, forfeiture, immigration consequences, relevant conduct andits possible
`effect on sentencing, as well as the impact that Rule 11(c)(1)(C) of the Federal
`Rules of Criminal Procedure has upon this agreement.
`I understand this letter
`fully.
`JI hereby accept
`its terms and conditions and acknowledge that it
`constitutes the plea agreement between the parties.
`I understand that no
`additional promises, agreements, or conditions have been madeor will be made
`unless set forth in writing and signed by the parties.
`I want to plead guilty
`pursuant to this plea agreement.
`
`AGREED AND ACCEPTED:
`
`Harsha Sahni
`
`Date:
`
`ef& }-—
`
`this plea agreement and all of its
`I have discussed with my client
`provisions,
`including those addressing the charges, sentencing, restitution,
`stipulations, waiver,
`forfeiture,
`the possibility of surrendering her medical
`license, immigration consequences, relevant conduct and its possible effect on
`sentencing, as well as the impact that Rule 11(c)(1)(C) of the Federal Rules of
`
`Criminal Procedure has upon this agreement. My client understands this plea Counkel to
`
`a sha Sahni
`
`~ 10 «=
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 11 of 13 PagelD: 27
`
`Plea Agreement with Harsha Salini
`Schedule A
`
`1. This Office and Harsha Sahni (“Sahni”) recognize that the United States
`Sentencing Guidelines are not binding upon the Court. This Office and Sahni
`nevertheless agree to the stipulations set forth below.
`
`2. Starting in approximately 2013 and continuing through approximately
`August 2021, Sahni agreed with other membersof her family to conceal, harbor,
`and shield from detection two aliens, namely, J.K. and H.K., knowing that both
`aliens had come to, entered, and remained in the United States in violation of
`law, and for the purpose of Sahni’s and her coconspirators’ private financial gain.
`
`3. As a part of the conspiracy, Sahni undertook the following affirmative acts
`that tended substantially to facilitate J.K. and H.K. remaining in the United
`States illegally:
`
`a. Sahni provided victim J.K. with certain living accommodations in
`the basement of Sahni’s residence and food to eat. Sahni arranged
`for victim H.K. to live in the residences of her coconspirators and,
`during the period of time when the coconspirators did not reside in
`New Jersey, Sahni provided victim H.K. with certain living
`accommodations and food to eat at Sahni’s residence.
`
`b. Sahni paid the families of U.K. and H.K. in India.
`4, As part of the conspiracy, Sahni undertook the following acts that tended
`to prevent government authorities from detecting the unlawful presence of H.K.
`and J.K.
`
`a. Sahni caused J.K. and H.K.to believe that they would be arrested
`and deportedif they interacted with law enforcement.
`
`b. Sahni falsely stated to third parties, including medical professionals,
`that H.K. was Sahni’s sister.
`c. Sahni instructed J.K. and H.K.to falsely tell others, including the
`officials. who conducted each of their visa interviews, that J.K. and
`H.K. were relatives of Sahni.
`
`d. Sahni used fake namesah 1 fake,addresses when sending money to
`India to pay for HKs-and J.K.’slabor. Additionally,
`Sah
`at least one hospital a false address as
`H1.K.’s address)
`e. When Sahni and her husbandfle Ho s y in Florida once or more a
`year, JK remained behind in the Tinton Falls Residence because
`Sahni knew that JK would have to present identification at the
`
`
`
`« ]1-«
`
`

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`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 12 of 13 PagelD: 28
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`airport and doing so might cause law enforcement to inquire about
`JK’s status in the country.
`
`5. During the course of the. conspiracy, the parties agree that H.K. and J.K.
`were vulnerable victims, as that term is defined in U.S.S.G. § 3A1.1(b)(1)}.
`
`The Government contends that during the course of the conspiracy,
`6.
`Sahni’s actionsintentionally and recklessly created a substantial risk of death
`or serious bodily injury. Sahni disagrees with this contention and reserves the
`right to oppose the Government’s request for an enhancement under U.S.8.G. §
`2L1.1(b}(6).
`
`During the course of the conspiracy, Sahni paid to J.K.’s family in
`7.
`India the following in exchangefor J.K.’s labor:
`
`a. In 2013, Sahni paid 20,000 Indian Rupees per month;
`
`b. From 2014 through 2016, Sahni paid 30,000 Indian Rupees per
`month;
`
`c. From 2017 through June 30, 2020, Sahni paid 40,000 Indian
`Rupees per month, and
`
`d, From July 1, 2020 through July 31, 2021, Sahni paid 50,000 Indian
`Rupees per month.
`
`During the courseof the conspiracy, Sahni paid to H.K.’s family in
`8,
`India the followingin exchange for H.K.’s labor:
`
`a. In 2017, Sahni paid 20,000 Indian Rupees per month;
`
`b. From 2018 to June 30, 2020, Sahni paid 30,000 Indian Rupees per
`month; and
`
`c. From July 1, 2020 through July 31, 2021, Sahni paid 40,000 Indian
`Rupees per month.
`
`J.K. and H.K. were both household employees for purposes of the
`Q,
`Internal Revenue Code.
`
`From 2013 through 2019, Sahni did not pay Federal Unemployment
`10.
`Taxes, Social Security Taxes, or Medicare Taxes for the labor performed by J.K.
`and H.K.
`
`Sahnidid notfile with the IRS a Form 1040, Schedule H (Form 1040}
`il.
`with her tax returns to report that H.K. and J.K. were household employees.
`
`-12-
`
`

`

`Case 3:23-cr-00118-GC Document6 Filed 02/16/23 Page 13 of 13 PagelD: 29
`
`Sahni subscribed and caused to befiled an income tax return in
`12.
`2019, which contained a written declaration that it was made under penalty of
`perjury, which Sahni understood.
`
`The 2019 income tax return that Sahni filed was false regarding a
`13.
`material matter—namely, that Sahni had been paying money in exchangefor the
`labor of two household employees, J.K. and H.K., and had not withheld the
`appropriate payroll taxes.
`
`At the time the 2019 income tax return was filed, Sahni did not
`14.
`believe that the return was true and correct as to this material matter, and Sahni
`subscribed to, and caused to be filed the 2019 incometax return willfully, that
`is, with the specific intent to violate the law.
`
`involved
`offense
`Sahni’s
`that
`contends
`The Government
`15.
`sophisticated means. Sahni disagrees with this contention and reserves the right
`to oppose the Government’s request for an enhancement under U.S.S.G. §
`2T1.1(b)(2).
`
`-13-
`
`