United States District Court, S.D. Ohio, Eastern Division
ALGENON L. MARBLEY, JUDGE
REPORT AND RECOMMENDATION
MCCANN KING, UNITED STATES MAGISTRATE JUDGE
Deborah Leach previously pleaded not guilty to an
Indictment charging her with one count of conspiracy
to defraud the United States in violation of 18 U.S.C. §
371 (Count 1), and 16 counts of assisting in the preparation
and presentation of false tax returns in violation of 26
U.S.C. §§ 7206(2), 2 (Counts 2-17).
Indictment, ECF No. 1. The United States and
defendant thereafter entered into a plea agreement, executed
pursuant to the provisions of Rule 11(c)(1)(C) of the Federal
Rules of Criminal Procedure,  whereby defendant agreed to enter
a plea of guilty to Count 1 of the Indictment. On
July 31, 2019, defendant, accompanied by her counsel,
appeared for a change of plea proceeding. Defendant
consented, pursuant to 28 U.S.C. §636(b)(3), to enter a
guilty plea before a Magistrate Judge. See United States
v. Cukaj, 2001 WL 1587410 at *1 (6th Cir.
2001)(Magistrate Judge may accept a guilty plea with the
express consent of the defendant and where no objection to
the report and recommendation is filed).
the plea proceeding, the undersigned observed the appearance
and responsiveness of defendant in answering questions. Based
on that observation, the undersigned is satisfied that, at
the time she entered her guilty plea, defendant was in full
possession of her faculties, was not suffering from any
apparent physical or mental illness and was not under the
influence of drugs or alcohol.
to accepting defendant's plea, the undersigned addressed
defendant personally and in open court and determined her
competence to plead. Based on the observations of the
undersigned, defendant understands the nature and meaning of
the charges in the Indictment and the consequences
of her plea of guilty to Count 1. Defendant was also
addressed personally and in open court and advised of each of
the rights referred to in Rule 11 of the Federal Rules of
engaged in the colloquy required by Rule 11, the Court
concludes that defendant's plea is voluntary. Defendant
acknowledged that the Plea Agreement signed by her,
her attorney and the attorney for the United States and filed
on June 7, 2019, represents the only promises made by anyone
regarding the charges in the Indictment. Defendant
was advised that the District Judge may accept or reject the
Plea Agreement. Defendant was further advised that,
if the Court refuses to accept the Plea Agreement,
defendant will have the opportunity to withdraw her guilty
plea but that, if she does not withdraw her guilty plea, the
District Judge may impose a sentence that is more severe than
the sentence contemplated in the Plea Agreement, up
to the statutory maximum.
confirmed the accuracy of the statement of facts supporting
the charge, which is attached to the Plea Agreement.
She confirmed that she is pleading guilty to Count 1 of the
Indictment because she is in fact guilty of that
offense. The Court concludes that there is a factual
basis for the plea.
Court concludes that defendant's plea of guilty to Count
1 of the Indictment is knowingly and voluntarily
made with understanding of the nature and meaning of the
charge and of the consequences of the plea.
therefore RECOMMENDED that defendant's
guilty plea to Count 1 of the Indictment be
accepted. Decision on acceptance or rejection of the plea
agreement was deferred for consideration by the District
Judge after the preparation of a presentence investigation
accordance with S.D. Ohio Crim. R. 32.1, and as expressly
agreed to by defendant through counsel, a written presentence
investigation report will be prepared by the United States
Probation Office. Defendant will be asked to provide
information; defendant's attorney may be present if
defendant so wishes. Objections to the presentence report
must be made in accordance with the rules of this Court.
party seeks review by the District Judge of this Report
and Recommendation, that party may, within fourteen (14)
days, file and serve on all parties objections to the
Report and Recommendation, specifically designating
this Report and Recommendation, and the part thereof
in question, as well as the basis for objection thereto. 28
U.S.C. §636(b)(1); F.R. Civ. P. 72(b). Response to
objections must be filed within fourteen (14) days after
being served with a copy thereof. F.R. Civ. P. 72(b).
parties are specifically advised that failure to object to
the Report and Recommendation will result in a
waiver of the right to de novo review by the
District Judge and of the right to appeal the decision of the
District Court adopting the Report and Recommendation.
See Thomas v. Arn, 474 U.S. 140 (1985); Smith v.
Detroit Federation of Teachers, Local 231 etc., 829 F.2d
1370 (6th Cir. 1987); United States v. Walters, 638
F.2d 947 (6th Cir. 1981).