United States v. Kloda
Defendants Samuel Kloda and Frieda Kloda pleaded guilty to federal tax evasion and conspiracy, admitting to falsifying nearly $900,000 in invoices to evade over $388,000 in federal, state, and local taxes. Although the Sentencing Guidelines indicated a 15-21 month imprisonment range, District Judge Hellerstein granted significant downward departures. Frieda Kloda, a single mother, was sentenced to six months imprisonment, with her custody deferred. Samuel Kloda received twelve months and one day due to his health, his wife's illness, and his critical role in their printing business, with his custody also deferred. Both defendants were ordered to pay full restitution to the taxing authorities and serve two years of supervised release.