Daugerdas v. United States

CourtDistrict Court, S.D. New York
DecidedFebruary 16, 2021
Docket1:18-cv-00152
StatusUnknown

This text of Daugerdas v. United States (Daugerdas v. United States) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Daugerdas v. United States, (S.D.N.Y. 2021).

Opinion

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK : PAUL DAUGERDAS, : : 18cv152 Petitioner, : 09cr581 : -against- : MEMORANDUM & ORDER : UNITED STATES OF AMERICA, : : Respondent. : : : WILLIAM H. PAULEY III, Senior United States District Judge: Pro sePetitioner Paul Daugerdasmoves to vacate his convictionandsentence pursuant to 28 U.S.C. § 2255. In June 2009, the Government charged Daugerdas and his co- defendants with engaging in a wide-ranging conspiracyto defraud and obstruct the United States throughthe design, sale, implementation, and defense of tax shelters that generated billions of dollars of fraudulent tax losses for clients of the law firm Jenkens & Gilchrest,the accounting firm BDO Seidman, and the financial institutions Deutsche Bank and Bank One. For the following reasons, Daugerdas’s petition is denied. BACKGROUND On March 4, 2010, the Government filed a third SupersedingIndictment,charging Daugerdas with one count of conspiracy to defraud the United States, to commit tax evasion, and to commit mail and wire fraud,in violation of 18 U.S.C. §371; twenty-twocounts of tax evasion, in violation of 26 U.S.C. §7201 and 18 U.S.C. §21; one count of obstructing the Internal Revenue Service (“IRS Obstruction”), in violation of 26 U.S.C. §7212(a); and one count of mail fraud,in violation of 18 U.S.C., §§ 1341, 2. (Criminal ECF No. 81(“S3 Indictment”).)1 On May 24, 2011, following a thirteen-weektrial,a jury convicted Daugerdas onall counts. (Criminal ECF No. 397.) Daugerdas moved for a new trial, arguing that evidence discovered after the verdictrevealedthat a biased juror infectedthe jury. (Criminal ECF No. 459.) Following an evidentiary hearing, this Court vacated Daugerdas’s conviction and granted him a new trial. United States v. Daugerdas, 867 F. Supp. 2d 445, 484(S.D.N.Y. 2012).

On July 1, 2013, the Government filed a sixth Superseding Indictment,which dropped certain tax evasion charges, renumbered certain counts, and removedthe names of some defendants charged in the S3 Indictment who were no longer relevant. (Criminal ECF No. 644 (“S6 Indictment”).) On October 31, 2013, following aneight-week trial,a secondjury convicted Daugerdas on seven counts, including: conspiracy to defraud the United States (“Count One”); four counts of client tax evasion (“Counts Five, Six, Seven, and Eleven”); IRS obstruction (“Count Thirteen”);and mail fraud(“Count Seventeen”). (Criminal ECF No. 838(“Judgment”), at 1–2.) On June 25, 2014, this Court sentenced Daugerdas principally to a term of 180 months of incarcerationto be followed by three years of supervised release. (Judgment, at 3.) In

addition, this Court entered an order of forfeiture in the amount of $164,737,500andimposed restitution in the amount of $371,006,397 and a $700 mandatory special assessment. (Judgment, at 6–7.) Daugerdas appealed. (Criminal ECF No. 841.) On September 21, 2016, the Court of Appeals affirmedDaugerdas’s convictions and sentence. (Criminal ECF No. 896.) On October 2, 2017, the Supreme Court denied Daugerdas’s petition for writ of certiorari. United States v. Daugerdas,837 F.3d 212 (2d Cir. 2016), cert. denied,138 S. Ct. 62 (2017).

1 Citations to “Criminal ECF No.” refer to Daugerdas’s underlying criminal proceeding, case number 09-cr- 581. Citations to “ECF No.” refer to this proceeding. On January 5, 2018, Daugerdas filed this habeas proceeding. (Mot. to Vacate, Set Aside, or Correct Sentence,ECF No. 1 (“Petition”).) Later,he supplemented his claims, (ECF Nos.5,8),and sought an evidentiary hearing, (ECF No. 11). In March 2018, this Court denied Daugerdas’srequest for an evidentiary hearing. (ECF No. 13.) Nevertheless, he persists in renewing that application. (ECF Nos. 24, 47).

Daugerdas offers nine separate arguments to vacate his conviction and sentence: (1) trial counsel was ineffective for signing a series of statute of limitations stipulations and advising Daugerdas to sign them; (2) this Court failed to make a required finding that Daugerdas knowingly and voluntarily signed the statute of limitations stipulations; (3) appellate counsel was ineffective for failing toraise, on direct appeal, a challenge to the statute of limitations stipulations;(4) the statute of limitations stipulations were invalid because they were not supported by valid consideration; (5) trial counsel was ineffective for failing to challenge the S6 Indictment’s inclusion of a newovert act allegationthat broadened the conspiracy charge; (6) trial counsel was ineffective for failing to challenge the inclusionof a new overt act allegation in

Counts Two through Thirteen and Count Seventeenof the S6 Indictment;(7) trial counsel was ineffective for stipulatingthat Deutsche Bank was a financial institution affected by the tax shelters and for not challengingtheGovernment’s failure to allege that the mail fraud affected a financial institution; (8)trial counsel was ineffective for failing to challenge the validity of the mail fraud charge;and(9) that his conviction under 26 U.S.C. §7212(a) must be vacated in light of the Supreme Court’s decision in Marinello v. United States, 138 S. Ct. 1101 (2018). (See generallyPetition.) Although Daugerdas raises a blunderbuss of claims, his principal contention is that trial counsel provided ineffective assistance by advisingDaugerdasto signa series of pre- indictment stipulations tolling certain statutes of limitations. Daugerdas now claims he did not understandthose stipulations and that they were not supported by valid consideration. This Court reorders Daugerdas’s claims to make the analysiscoherent. To begin, this Memorandum & Order addresses Daugerdas’s four claims relating to the statute of limitations stipulations. Thereafter,this Court turns tothe balance of his claims.

DISCUSSION I. Legal Standard Apetitioner may collaterally attack his convictionand sentence by “mov[ing] the court which imposed the sentence to vacate, set aside, or correct the sentence.” 28 U.S.C. § 2255(a). Because collateral challenges conflict with “society’s strong interest in the finality of criminal convictions,” petitioners are subject to a higher bar “to upset a conviction by collateral, as opposed to direct, attack.” Yick Man Mui v. United States, 614 F.3d 50, 53 (2d Cir. 2010) (quotation marks omitted). Further, “[a]motion under §2255 is not a substitute for an appeal.” United States v. Munoz, 143 F.3d 632, 637 (2d Cir. 1998). To prevail on a §2255 motion, a

petitioner must show “constitutional error . . . or an error of law or fact that constitutes ‘a fundamental defect whichinherently results in a complete miscarriage of justice.’” United States v. Bokun, 73 F.3d 8, 12 (2d Cir. 1995) (quoting Hill v. United States, 368 U.S. 424, 428 (1962)). Although Daugerdas is now proceeding pro se, he is a disbarred attorney formerly admitted to practice in the state of Illinois.

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Daugerdas v. United States, Counsel Stack Legal Research, https://law.counselstack.com/opinion/daugerdas-v-united-states-nysd-2021.