mccarthy
argued
december
decided
april
petitioner
indicted
three
counts
wilfully
knowingly
attempting
evade
federal
tax
payments
arraignment
pleaded
guilty
count
day
set
trial
petitioner
counsel
informing
advised
petitioner
consequences
plea
moved
enter
plea
guilty
one
count
answer
district
judge
inquiry
petitioner
stated
desired
plead
guilty
understood
plea
waived
right
jury
trial
subjected
long
five
years
imprisonment
much
fine
government
consented
plea
change
agreed
dismiss
two
counts
petitioner
guilty
plea
one
count
accepted
replying
judge
inquiry
made
government
request
plea
accepted
petitioner
stated
plea
product
threats
promises
entered
volition
subsequent
sentencing
hearing
petitioner
asserted
failure
pay
taxes
deliberate
paid
poor
health
judge
imposed
sentence
one
year
fine
petitioner
counsel
moved
suspend
sentence
stressing
petitioner
poor
health
neglectful
inadvertent
bookkeeping
practices
occurred
period
suffering
serious
drinking
problem
judge
declining
suspend
sentence
indicated
examined
presentence
report
concluded
petitioner
bookkeeping
methods
inadvertent
appeal
petitioner
urged
setting
aside
plea
violative
fed
rule
crim
proc
grounds
district
accepted
plea
without
first
addressing
personally
determining
plea
made
voluntarily
understanding
nature
charge
entered
judgment
without
determining
factual
basis
plea
appeals
affirmed
implying
rule
require
district
judge
address
petitioner
personally
petitioner
understood
nature
charge
concluding
sentencing
hearing
judge
satisfied
presentence
report
plea
factual
basis
held
fed
rule
crim
proc
complied
case
rule
designed
assist
district
judge
making
constitutionally
required
determination
guilty
plea
truly
voluntary
produce
complete
record
plea
entered
factors
relevant
voluntariness
determination
mandates
district
judge
direct
inquiry
defendant
pleading
guilty
whether
defendant
understands
nature
charge
aware
consequences
plea
pp
noncompliance
district
rule
requires
defendant
guilty
plea
set
aside
case
remanded
another
hearing
may
plead
anew
pp
maurice
mccarthy
argued
cause
petitioner
briefs
barnabas
sears
wayland
cedarquist
james
van
springer
argued
cause
brief
solicitor
general
griswold
assistant
attorney
general
rogovin
francis
beytagh
beatrice
rosenberg
mervyn
hamburg
chief
justice
warren
delivered
opinion
case
involves
procedure
must
followed
rule
federal
rules
criminal
procedure
district
may
accept
guilty
plea
remedy
failure
follow
procedure
april
petitioner
indicted
three
counts
district
northern
district
illinois
violating
internal
revenue
code
charged
wilfully
knowingly
attempting
evade
tax
payments
count
count
count
arraignment
two
weeks
later
petitioner
represented
retained
counsel
pleaded
guilty
count
scheduled
trial
june
june
granted
government
motion
postpone
trial
petitioner
illness
trial
rescheduled
july
day
informing
advised
petitioner
consequences
plea
defense
counsel
moved
withdraw
petitioner
plea
guilty
count
enter
plea
guilty
count
district
judge
asked
petitioner
desired
plead
guilty
understood
plea
waived
right
jury
trial
subjected
imprisonment
long
five
years
fine
high
petitioner
stated
understood
consequences
wanted
plead
guilty
government
consented
plea
change
informed
petitioner
plea
guilty
count
accepted
government
move
dismiss
counts
plea
accepted
however
prosecutor
asked
judge
inquire
whether
induced
threats
promises
response
judge
inquiry
petitioner
replied
plea
product
either
stated
entered
volition
ordered
presentence
investigation
continued
case
september
commencement
sentencing
hearing
september
petitioner
asserted
failure
pay
taxes
deliberate
paid
poor
health
prosecutor
stated
prime
consideration
government
agreement
move
dismiss
counts
petitioner
promise
pay
taxes
penalties
interest
prosecutor
requested
refer
expressly
agreement
noting
petitioner
possessed
sufficient
attachable
assets
meet
obligations
imposed
sentence
one
year
fine
petitioner
counsel
immediately
moved
suspend
sentence
emphasized
petitioner
years
age
poor
health
contended
failure
pay
taxes
resulted
neglectful
inadvertent
method
bookkeeping
period
suffering
serious
drinking
problem
consequently
asserted
petitioner
counsel
never
disposition
deprive
due
judge
however
indicating
examined
presentence
report
stated
opinion
manner
petitioner
books
kept
inadvertent
declined
therefore
suspend
petitioner
sentence
appeal
appeals
seventh
circuit
petitioner
argued
plea
set
aside
accepted
violation
rule
federal
rules
criminal
procedure
specifically
petitioner
contended
district
accepted
plea
without
first
addressing
personally
determining
plea
made
voluntarily
understanding
nature
charge
entered
judgment
without
determining
factual
basis
plea
affirming
petitioner
conviction
appeals
held
district
judge
complied
rule
implied
rule
require
district
judge
address
petitioner
personally
determine
understood
nature
charge
also
concluded
colloquy
sentencing
hearing
demonstrated
judge
satisfied
examination
presentence
report
plea
factual
basis
importance
proper
construction
rule
administration
criminal
law
federal
courts
conflict
courts
appeals
effect
district
failure
follow
provisions
rule
granted
certiorari
agree
petitioner
district
judge
comply
rule
case
reversing
appeals
hold
defendant
entitled
plead
anew
district
accepts
guilty
plea
without
fully
adhering
procedure
provided
rule
decision
based
solely
upon
construction
rule
made
pursuant
supervisory
power
lower
federal
courts
reach
constitutional
arguments
petitioner
urges
additional
grounds
reversal
accept
argument
completely
ignores
two
purposes
rule
reasons
recent
amendment
first
although
procedure
embodied
rule
held
constitutionally
mandated
designed
assist
district
judge
making
constitutionally
required
determination
defendant
guilty
plea
truly
voluntary
second
rule
intended
produce
complete
record
time
plea
entered
factors
relevant
voluntariness
determination
thus
meticulously
rule
adhered
tends
discourage
least
enable
expeditious
disposition
numerous
often
frivolous
attacks
constitutional
validity
guilty
pleas
prior
amendment
however
district
judges
personally
interrogated
defendants
accepting
guilty
pleas
awareness
confusion
rule
requirements
respect
draftsmen
amended
add
provision
expressly
requir
ing
address
defendant
personally
clarification
judge
responsibilities
quite
obviously
furthers
rule
purposes
personally
interrogating
defendant
judge
better
able
ascertain
plea
voluntariness
also
develop
complete
record
support
determination
subsequent
attack
two
purposes
genesis
nature
guilty
plea
defendant
enters
plea
simultaneously
waives
several
constitutional
rights
including
privilege
compulsory
right
trial
jury
right
confront
accusers
waiver
valid
due
process
clause
must
intentional
relinquishment
abandonment
known
right
privilege
johnson
zerbst
consequently
defendant
guilty
plea
equally
voluntary
knowing
obtained
violation
due
process
therefore
void
moreover
guilty
plea
admission
elements
formal
criminal
charge
truly
voluntary
unless
defendant
possesses
understanding
law
relation
facts
thus
addition
directing
judge
inquire
defendant
understanding
nature
charge
consequences
plea
rule
also
requires
judge
satisfy
factual
basis
plea
judge
must
determine
conduct
defendant
admits
constitutes
offense
charged
indictment
information
offense
included
therein
defendant
pleaded
guilty
requiring
examination
relation
law
acts
defendant
admits
committed
designed
protect
defendant
position
pleading
voluntarily
understanding
nature
charge
without
realizing
conduct
actually
fall
within
charge
extent
district
judge
thus
exposes
defendant
state
mind
record
personal
interrogation
facilitates
determination
guilty
plea
voluntariness
also
facilitates
determination
subsequent
proceeding
based
upon
claim
plea
involuntary
goals
undermined
proportion
degree
district
judge
resorts
assumptions
based
upon
recorded
responses
inquiries
reason
reject
government
contention
rule
complied
although
district
judge
personally
inquire
whether
defendant
understood
nature
charge
ii
persuaded
appeals
ninth
circuit
adopted
better
rule
defendant
perspective
efficacy
shifting
burden
proof
government
later
voluntariness
hearing
questionable
meeting
burden
government
undoubtedly
rely
upon
defendant
statement
desired
plead
guilty
frequently
statement
plea
induced
threats
promises
prima
facie
case
voluntariness
likely
treated
irrebuttable
cases
one
defendant
reply
limited
plaintive
allegations
understand
nature
charge
therefore
failed
assert
valid
defense
limit
guilty
plea
lesser
included
offense
matter
true
allegations
may
rarely
ever
defendant
corroborate
voluntariness
hearing
rule
designed
eliminate
need
resort
later
proceeding
highly
subjective
area
heiden
supra
rule
contemplates
disputes
understanding
defendant
voluntariness
action
eliminated
outset
ibid
appeals
sixth
circuit
explained
discussing
termed
persuasive
rationale
heiden
ascertainment
subsequently
made
greater
uncertainty
bound
exist
since
resolution
disputed
contentions
problems
credibility
reliability
memory
avoided
waddy
heer
adequate
substitute
demonstrating
record
time
plea
entered
defendant
understanding
nature
charge
wisdom
rule
requirements
difficulty
achieving
purposes
voluntariness
hearing
particularly
apparent
case
petitioner
years
old
poor
health
time
entered
plea
suffering
serious
drinking
problem
time
allegedly
evaded
taxes
pleaded
guilty
crime
requires
knowing
willful
attempt
defraud
government
tax
money
yet
throughout
sentencing
hearing
counsel
insisted
acts
merely
neglectful
inadvertent
committed
without
disposition
deprive
due
remarks
nature
cast
considerable
doubt
government
assertion
petitioner
pleaded
guilty
full
awareness
nature
charge
nevertheless
confronted
petitioner
statement
entered
plea
volition
counsel
statement
explained
nature
charges
evidence
petitioner
owe
government
back
taxes
district
appeals
concluded
petitioner
guilty
plea
voluntary
despite
petitioner
inability
convince
courts
fully
understand
charge
certainly
conceivable
may
intended
acknowledge
fact
owed
government
money
claimed
without
necessarily
admitting
committed
crime
charged
crime
requires
type
specific
intent
repeatedly
disavowed
see
sansone
moreover
since
elements
offense
explained
petitioner
since
specific
acts
tax
evasion
appear
record
also
possible
petitioner
adequately
informed
concluded
actually
guilty
one
two
closely
related
lesser
included
offenses
mere
misdemeanors
hand
district
scrupulously
complied
rule
need
speculation
time
plea
entered
petitioner
replies
inquiries
might
well
attested
understanding
essential
elements
crime
charged
including
requirement
specific
intent
knowledge
acts
formed
basis
charge
otherwise
apparent
plea
accepted
similarly
follows
record
developed
properly
demonstrated
petitioner
entered
plea
freely
intelligently
subsequent
references
neglect
inadvertence
summarily
dismissed
nothing
overzealous
supplications
leniency
thus
conclude
prejudice
inheres
failure
comply
rule
noncompliance
deprives
defendant
rule
procedural
safeguards
designed
facilitate
accurate
determination
voluntariness
plea
holding
defendant
whose
plea
accepted
violation
rule
afforded
opportunity
plead
anew
insure
every
accused
afforded
procedural
safeguards
also
help
reduce
great
waste
judicial
resources
required
process
frivolous
attacks
guilty
plea
convictions
encouraged
difficult
dispose
original
record
inadequate
therefore
much
require
sentencing
defendants
years
imprisonment
district
judges
take
minutes
necessary
inform
rights
determine
whether
understand
action
taking
therefore
reverse
judgment
appeals
seventh
circuit
remand
case
proceedings
consistent
opinion
ordered
appendix
opinion
sokol
petitioner
counsel
please
advised
mccarthy
consequences
plea
time
behalf
like
withdraw
plea
guilty
heretofore
entered
count
enter
plea
guilty
count
three
counts
satisfactory
government
hughes
government
counsel
satisfactory
government
honor
government
move
dismiss
counts
disposition
regard
count
sokol
moved
dismiss
counts
plea
accepted
judgment
thereon
hughes
correct
tax
evasion
five
ten
hughes
yes
honor
maximum
penalty
five
years
mccarthy
lawyer
tells
want
enter
plea
guilty
second
count
indictment
true
defendant
mccarthy
yes
honor
understand
plea
guilty
second
count
indictment
waiving
right
jury
trial
defendant
mccarthy
yes
honor
understand
plea
guilty
may
incarcerated
term
exceed
five
years
defendant
mccarthy
yes
honor
understand
may
fined
amount
excess
defendant
mccarthy
yes
honor
knowing
still
persist
plea
guilty
defendant
mccarthy
yes
honor
record
show
defendant
advised
consequences
plea
count
indictment
persists
plea
plea
accepted
finding
guilty
manner
form
charged
count
indictment
judgment
finding
regard
counts
hughes
honor
government
move
dismiss
also
request
ask
whether
promises
threats
made
sokol
promises
threats
going
ask
defendant
promises
made
entering
plea
guilty
defendant
mccarthy
honor
anybody
threatened
enter
plea
guilty
something
happen
defendant
mccarthy
beg
pardon
anybody
threatened
enter
plea
guilty
defendant
mccarthy
right
volition
honor
right
enter
investigation
order
continue
matter
day
september
bond
may
stand
appendix
opinion
sokol
petitioner
counsel
please
apart
wrecking
physical
health
attended
number
problems
relate
drinking
case
man
experienced
kind
punishment
almost
categorical
listing
flees
actually
use
word
advisedly
flees
consequence
punishment
additional
consequence
sad
thing
age
man
able
rear
help
wife
fine
family
leave
legacy
submit
needs
deterrent
imagine
man
apart
conventional
contrition
actively
sought
help
order
overcome
become
serious
physical
psychological
problem
spoke
sanculius
probation
officer
knew
given
reference
fact
attestations
facts
supported
facts
serious
psychological
problem
respect
tax
case
never
took
one
single
step
delude
investigating
officer
start
counsel
matter
extended
words
open
answered
questions
readily
yes
books
shape
made
difficult
opinion
inadvertent
sokol
man
neglectful
adopts
kind
devious
way
secreting
government
one
thing
mindful
kind
indicia
fraud
man
pattern
neglect
something
like
sloppy
respect
gross
gross
unaccountable
speak
direct
relationship
consequences
taxation
like
point
connection
investigation
commenced
zeroed
properly
disclosure
made
first
case
blue
cross
check
matter
depositing
second
account
actually
absolutely
nothing
whatever
government
time
deeply
involved
protracted
drinking
situation
hospital
several
weeks
family
order
avoid
matter
really
needing
somebody
lead
around
nose
said
wife
said
put
jurisdiction
brother
indication
supposed
deposit
disposition
assets
feel
look
oppressed
sense
going
people
become
particular
case
history
years
kind
situation
one
perhaps
guess
without
going
freudian
terms
oppressed
order
free
nothing
government
order
free
felt
trap
situation
age
treated
like
little
boy
put
different
bank
account
never
disposition
deprive
due
never
acted
actually
call
normal
consequence
interview
man
even
indicates
like
little
boy
consequence
lying
says
oh
yes
sokol
act
contemplation
avoiding
taxation
natural
consequence
best
described
gross
neglect
criminal
neglect
please
good
conscience
recommended
go
plea
feel
neglect
become
criminal
reaches
certain
stage
part
elaborate
scheme
devious
course
conduct
acting
contemplation
tax
return
took
place
series
four
years
counsel
sokol
honor
real
problem
related
matter
avoiding
accountability
government
matter
spending
money
well
sure
government
stepped
lasted
period
eight
years
sokol
already
done
apart
fact
sought
help
respect
drinking
apart
fact
sought
help
respect
psychiatric
problem
apart
fact
already
speak
contained
addition
seek
help
abraham
angram
associate
counsel
case
guiding
right
path
want
point
occurred
fait
accompli
footnotes
defense
counsel
account
petitioner
personal
problems
period
allegedly
evaded
income
taxes
quoted
appendix
fed
rule
crim
proc
ibid
provisions
added
amendment
rule
amendment
became
effective
july
italicized
next
page
following
quotation
rule
defendant
may
plead
guilty
guilty
consent
nolo
contendere
may
refuse
accept
plea
guilty
shall
accept
plea
plea
nolo
contendere
without
first
addressing
defendant
personally
determining
plea
made
voluntarily
understanding
nature
charge
consequences
plea
defendant
refuses
plead
refuses
accept
plea
guilty
defendant
corporation
fails
appear
shall
enter
plea
guilty
shall
enter
judgment
upon
plea
guilty
unless
satisfied
factual
basis
plea
cir
advisory
committee
suggests
three
methods
determining
factual
basis
exists
guilty
plea
inquiring
defendant
inquiring
prosecutor
examining
presentence
report
fed
rule
crim
proc
notes
advisory
committee
criminal
rules
approximately
convictions
obtained
district
courts
pursuant
plea
guilty
substantial
equivalent
plea
nolo
contendere
director
administrative
office
courts
ann
see
nn
infra
government
agrees
appeals
record
september
sentencing
hearing
demonstrates
district
judge
satisfied
examining
presentence
report
factual
basis
plea
however
government
concession
oral
argument
judge
inquire
whether
petitioner
understood
nature
charge
holding
noncompliance
rule
reversible
error
need
consider
government
contention
record
adequately
supports
appeals
conclusion
district
judge
satisfied
factual
basis
plea
see
waddy
heer
cir
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machibroda
von
moltke
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stephens
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cert
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rimanich
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kadwell
cir
orfield
pleas
federal
criminal
procedure
notre
dame
law
chief
judge
walter
hoffman
district
eastern
district
virginia
stated
multitude
questions
presented
arraignment
plea
rules
furnish
frequent
basis
attack
popular
remedy
available
federal
prisoners
hoffman
next
federal
criminal
rules
lee
rev
see
fed
rule
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proc
notes
advisory
committee
criminal
rules
ibid
see
orfield
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rules
enker
perspectives
plea
bargaining
president
law
enforcement
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justice
task
force
report
courts
appendix
note
guilty
plea
bargaining
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prosecutors
secure
guilty
pleas
rev
see
supra
see
newman
conviction
determination
guilt
innocence
without
trial
aba
project
minimum
standards
criminal
justice
standards
relating
pleas
guilty
commentary
tent
draft
fed
rule
crim
proc
notes
advisory
committee
criminal
rules
ibid
nature
inquiry
required
rule
must
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