United States District Court in New Haven
THE PLEA AND OFFENSE
Juliana Cole Weber agrees to waive her right to be indicted and to plead guilty to a two-count
information charging her with one count of tax evasion, in violation of26 U.S.C. § 7201, and one
count of failure to collect and pay tax, in violation of 26 U.S.C. § 7202. She understands that to be
guilty of those offenses the following essential elements of each offense must be satisfied:
Tax Evasion, 26 U.S. C. § 7201
1. The defendant engaged in an affirmative act constituting an attempt to evade or
defeat a tax or the payment thereof.
2. The defendant had an additional tax due and owing.
3. The defendant acted willfully.
– Four Months in Prison, 2 years supervised release (first 6 months will be home confinement)
– Tax restitution as set forth in the plea agreement – payment of $546,282 in back taxes owed plus interest and penalties
– $5,000 fine
View Plea Agreement
Defendant’s Memorandum in Aid of Sentencing
Government’s Sentencing Memorandum
Boarding Stable Owner Guilty of Tax Evasion