United States v. LaQuanda Gilmore Garrott

CourtCourt of Appeals for the Eleventh Circuit
DecidedMay 1, 2020
Docket19-13299
StatusUnpublished

This text of United States v. LaQuanda Gilmore Garrott (United States v. LaQuanda Gilmore Garrott) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eleventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. LaQuanda Gilmore Garrott, (11th Cir. 2020).

Opinion

Case: 19-13299 Date Filed: 05/01/2020 Page: 1 of 14

[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT ________________________

No. 19-13299 Non-Argument Calendar ________________________

D.C. Docket No. 2:17-cr-00487-WKW-WC-1

UNITED STATES OF AMERICA,

Plaintiff-Appellee,

versus

LAQUANDA GILMORE GARROTT,

Defendant-Appellant.

________________________

Appeal from the United States District Court for the Middle District of Alabama ________________________

(May 1, 2020)

Before WILLIAM PRYOR, MARTIN, and LUCK, Circuit Judges.

PER CURIAM:

After she was convicted of eight counts of aiding and assisting in the filing of

false federal income tax returns, Laquanda Garrott was sentenced to seventy- Case: 19-13299 Date Filed: 05/01/2020 Page: 2 of 14

two months’ imprisonment. On appeal, she asks us to vacate her conviction because

the district court participated in plea negotiations and her sentence because it was

substantively unreasonable. We affirm.

FACTUAL BACKGROUND AND PROCEDURAL HISTORY

An investigation by the Internal Revenue Service revealed that Garrott, who

operated a small tax return preparation business, falsified and submitted around one

hundred tax returns on behalf of her customers. She received nearly $675,000 from

the Treasury as a result of the false returns. The government charged Garrott with

ten counts of aiding and assisting in the filing of false federal income tax returns, in

violation of 26 U.S.C. § 7206(2).

Almost a year after the charges were filed, Garrott and the government entered

into a plea agreement under Federal Rule of Criminal Procedure 11(c)(1)(A).1

Pursuant to the agreement, Garrott would plead guilty to one count, and the

government agreed to dismiss the remaining nine counts. The maximum sentence

would have been three years’ imprisonment. See 26 U.S.C. § 7206. A magistrate

judge accepted the plea agreement, and the district judge set a date for the sentence

hearing.

1 Rule 11(c)(1)(A), in relevant part, provides: “If the defendant pleads guilty . . . to . . . a charged offense . . . , the plea agreement may specify that an attorney for the government will . . . move to dismiss[] other charges.” If the district court accepts a plea agreement under this rule, it is bound by its terms. Fed. R. Crim. P. 11(c)(4). 2 Case: 19-13299 Date Filed: 05/01/2020 Page: 3 of 14

Before the sentence hearing, however, Garrott was arrested for violating the

conditions of her pretrial release by failing to pay rent and thus acquiring further

debt without the permission of her pretrial release officer. The district court found

that Garrott violated her pretrial release conditions, revoked her bond, and placed

her in custody pending sentencing.

At the scheduled sentence hearing, the district court rejected Garrott’s plea

agreement:

So we are facing, per charge—or at least per the charge of conviction, if I accepted the plea agreement, a statutory maximum of [thirty-six] months. The reason I don’t accept and will not accept the plea agreement at the moment—I might sentence within that; I just . . . won’t be bound to it—is because of the extensive criminal history, over 11 years, of—well many years, with [seventy-nine] bad check cases over the last 11 years and other offenses and I think some more recent ones I didn’t know about.

So for that reason, Ms. Garrott, I am rejecting the plea agreement at this time in your case. And the provision I’m particularly rejecting is the dismissal of all the charges except for the one count.

In a follow-up memorandum, the district court explained that it rejected the

plea agreement because it compelled an “unreasonable sentence.” Garrott had an

“extensive criminal history, including no less than eighty-seven previous

convictions,”2 the district court noted, and that, “[w]ith a total offense level of

2 Garrott had seventy-nine convictions for writing bad checks, four for theft, one for reckless endangerment, one for domestic violence and harassment, one for giving a false name to law enforcement, and one for driving with a revoked license and using a license plate to conceal one’s identity. 3 Case: 19-13299 Date Filed: 05/01/2020 Page: 4 of 14

[twenty-two] and a criminal category of III, [her] guidelines range would have been

[fifty-one] to [sixty-three] months, without an acceptance-of-responsibility

reduction.” But the plea agreement, the court recognized, “limit[ed] Garrott’s

sentence to no more than the statutory maximum of [thirty-six] months’

imprisonment.” The court emphasized that, according to the sentencing factors set

forth in 18 U.S.C. § 3553(a), it had a “duty to impose a sentence sufficient, but not

greater than necessary, to comply with the statutory purposes of sentencing.’”

Considering these factors and Garrott’s “history and characteristics,” the court

determined that “a sentence of [thirty-six] months would not merely be unreasonable

but would be outright irrational”—especially because Garrott had served only

thirteen days in custody total for her prior convictions. Her prior conduct, the court

continued, was “rife with falsity and fraud” and “demonstrate[d] the impropriety of

a [thirty-six]-month sentence.” Aside from Garrott’s criminal history, the court

observed that her “relevant conduct, according to the presentence report, [was] much

more serious than the ten pending charges suggest”; she had “filed approximately

100 false tax returns—totaling $674,372 in fraudulent refunds—which were all paid

out by the IRS.” With “all ten counts in play,” the court said that Garrott could

“potentially be facing a [thirty]-year maximum sentence.”

The court stated that it was “express[ing] no view on either the weight or the

nature of the evidence against Garrott or what sentence Garrott would receive if she

4 Case: 19-13299 Date Filed: 05/01/2020 Page: 5 of 14

were found guilty on some or all of the ten counts.” It noted that it could, however,

“express its view that a particular sentence [was] too lenient.” The court stressed

that it was “declin[ing] to say what an appropriate sentence [was]” and, instead, was

“only say[ing] that [thirty-six] months’ imprisonment [was] inappropriate.” Finally,

in a footnote, the district court informed the parties that another binding plea

agreement—whether under rule 11(c)(1)(A) or (C) 3—“would most likely be viewed

as a guess as to what the judge is thinking, or bait to catch the best deal.” The district

court said it would keep “an open mind as to what constitute[d] a reasonable

sentence.” Following the memorandum, Garrott withdrew her guilty plea.

On the eve of trial, the parties reached another plea agreement. This

agreement, made pursuant to rule 11(c)(1)(C), proposed to bind the district court to

a sentence at the bottom of the guidelines range so long as Garrott pleaded guilty to

two of the ten counts. At a hearing, the district court rejected the agreement,

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