FITZGERALD, District Judge:
Ronald Stump pled guilty to one count of submitting a false test report to the Department of Energy in violation of 18 U.S.C. § 1001 and one count of filing a false tax return in violation of 26 U.S.C. § 7206. He was sentenced on 3 August 1989 to five years imprisonment on the false statements count and three years probation on the tax count, with the conditions that he forfeit his only bank account and pay $125,000 in restitution...
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