UNITED STATES’ MOTION TO VOLUNTARILY DISMISS CRIMINAL TAX INFORMATION WITHOUT PREJUDICE SO THAT TAX CHARGES CAN BE BROUGHT IN A DISTRICT WHERE VENUE LIES

The United States, by and through its undersigned attorneys, moves to voluntarily dismiss the information filed in the above-captioned matter without prejudice so that the United States can bring tax charges in a district where venue lies. 

On June 20, 2023, the United States filed a criminal information charging the Defendant with two counts of failure to pay taxes, in violation of 26 U.S.C. § 7203. ECF 2. Venue for these offenses does not lie in Delaware. Rather, venue for these offenses and any other related tax offenses lies either in the Central District of California or in the District of Columbia. The information was filed in this District because the parties had previously agreed that the Defendant would waive any challenge to venue and plead guilty in this District. However, during the July 26, 2023, hearing that the Court set on this matter, the Defendant pled not guilty. Since that time, the parties have engaged in further plea negotiations but are at an impasse. The Government now believes that the case will not resolve short of a trial.

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