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marijuana sales proceeds that petitioner purportedly shared with
Posey).
On appeal, the United States Court of Appeals for the Fourth
Circuit affirmed petitioner’s above second conviction, but the
Court of Appeals reversed the District Court as to the proper
amount subject to criminal forfeiture and held that, under 21
U.S.C. section 853, the Government’s criminal forfeiture against
petitioner extended to the entire $1,489,350 gross proceeds that
the District Court determined petitioner received from the
illegal drug transactions and was not to be reduced by
petitioner’s costs nor by amounts shared with co-conspirators.
United States v. McHan, 101 F.3d 1027, 1041-1042 (4th Cir. 1996).
As a result of petitioner’s criminal convictions, petitioner
has been incarcerated since 1989.
Petitioner Martha McHan is not implicated in petitioner’s
illegal drug transactions. With assets petitioners acquired over
the years, petitioners apparently have fully satisfied both
criminal forfeiture judgments.
For 1985, 1986, and 1987, petitioners’ joint Federal income
tax returns were prepared by a professional income tax return
preparer based on information provided to him by petitioners and
were signed by petitioners and filed with respondent. Thereon,
the following adjusted gross income and loss figures for
petitioners were reported:
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