U.S.A. v. Zhuang, Crim. No. 22-437, (U.S.D.C.). The defendant, an entrepreneur and scientist with a Ph.D. in physics, had numerous online businesses and real estate properties. He became extraordinarily successful through his invention of colorblind glasses, resulting in large amounts of income from many sources in a short period of time. Overwhelmed and unable to fulfill all of the demands of his rapidly growing businesses, the defendant failed to report some income on his tax returns. The government argued for a guideline sentence of 12-18 months imprisonment. However, Ms. Lefeber was able to demonstrate, through a video presentation, sentencing briefing and argument, that this case differed from the usual case of tax fraud and that her client’s errors were the result of his extraordinary circumstance rather than criminal intent.
The Judge granted a downward variance and sentenced the defendant to PROBATION.