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$11,329.94 or any lesser amount as determined and ordered by the
Court."
On February 20, 1992, Waldorf pled guilty to violations of
section 7201 and 18 U.S.C. section 371 with respect to his
personal income tax returns.
Bruce Hinshelwood (Hinshelwood), an assistant U.S. attorney,
represented the United States, Marc L. Lubet (Lubet) represented
Wiltzius, and Mark H. Randall represented Waldorf in their
criminal cases. Lubet and Hinshelwood negotiated the amount of
restitution that Wiltzius was to pay the IRS. Lubet believed the
agreement covered the total amount of Wiltzius' Federal
individual tax liability for 1984 and 1985; i.e., the liability
on his personal Form 1040, including fraud and interest. There
was no discussion about transferee liability for the taxes of
House of Babes.
Wiltzius paid the $11,329.94 restitution shortly after he
was sentenced.
2. Waldorf's and Wiltzius' Plea Agreements
Waldorf's and Godby's plea agreements stated that they aided
House of Babes in filing false returns and that they filed false
individual returns. Wiltzius' plea agreement does not state that
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