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tax liabilities of Richichi under 18 U.S.C. sec. 371 (2000).
Guarino was also charged with conspiracy to bribe a union
official under 18 U.S.C. sec. 1954 (2000), with interstate
transportation of obscene material through use of a common
carrier under 18 U.S.C. sec. 1462 (2000), and with aiding and
abetting an offense against the United States under 18 U.S.C.
sec. 2 (2000).
On March 1, 1996, an election was made on behalf of Capital
Video with the Internal Revenue Service for Capital Video to be
taxed pursuant to subchapter S of the Internal Revenue Code.
On January 10, 1997, Guarino pled guilty to one count of the
above indictment against him relating to the conspiracy to
obstruct the lawful functions of the Internal Revenue Service and
to evade Richichi’s Federal income tax liabilities.
On April 25, 1997, pursuant to the plea agreement, Guarino
was sentenced to 16 months in prison, and he was fined $250,000.
As part of Guarino’s guilty plea, Guarino accepted the
Government’s allegation that he aided and abetted a fraud on the
Internal Revenue Service.
During calendar years 1995 and 1996, Capital Video paid
legal fees in the amounts of $250,034 and $517,038, respectively,
to provide legal representation for Guarino in connection with
the above criminal charges. Of the above $517,038 in legal fees
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