Jacob Elbaum.
Southern New York
Restitution at commutation
$11.1M
Originally ordered by the court.
Sentence commuted
4yr 9mo
57 months' imprisonment; two years' supervised release; $11,089,721 restitution (Terms: Sentence of imprisonment commuted to 30 months' imprisonment; )
The conviction
8 federal counts.
01
Conspiracy to defraud the United States
02
18 U.S.C. § 371; embezzlement from a federally funded program
03
18 U.S.C. § 666; wire fraud
04
18 U.S.C. § 1343; mail fraud
05
18 U.S.C. § 1341; making a false statement
06
18 U.S.C. § 1001; filing a false tax return
07
26 U.S.C. § 7206; failure to file a tax return
08
26 U.S.C. § 7203
From the warrant
The original sentence.
As recorded by the court
57 months' imprisonment; two years' supervised release; $11,089,721 restitution (Terms: Sentence of imprisonment commuted to 30 months' imprisonment; )
Southern New York · DOJ warrant