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Law360 (November 5, 2020, 1:50 PM EST ) An accountant convicted of evading federal taxes on $3.7 million in income cannot escape his one-year prison sentence over fears of contracting the respiratory illness caused by the novel coronavirus, a New Jersey federal court said Thursday.
Louis Picardo isn't eligible to have his tenure in prison reduced because he failed to meet requirements under a federal law that would allow the court to shorten his sentence, U.S. District Judge Stanley R. Chesler said in an order.
Picardo was permitted to hold off on surrendering to authorities after previously catching the virus, but his fears of contracting it again in prison are outweighed by the seriousness of the crimes he was convicted of, and he must serve his sentence, Judge Chesler said.
Picardo was convicted of tax evasion in February for failing to report roughly $3.7 million in income between 2012 and 2015. Picardo was originally slated to begin his prison sentence in June, but in April he was hospitalized with the respiratory illness COVID-19, and his sentence was postponed, according to court documents.
Picardo has argued that his sentence should be reduced because he is 65 years old his health has deteriorated since he contracted the coronavirus. However, the relief he seeks under the First Step Act
is available only to those who have begun serving their sentences, Judge Chesler said.Picardo's request that instead of serving time in prison he be permitted to serve his sentence under a home confinement order also exceeds the relief available under the First Step Act, and Judge Chesler thus denied it, according to the opinion. Under the law, courts have only limited authority to reduce prison terms, and Picardo's request seeks a resentencing, Judge Chesler said.
Taking into consideration Picardo's age and his previous contracting of the virus, Judge Chesler gave Picardo another 90 days until his prison sentence begins, which will now start on Feb. 23, according to the opinion.
"The court indeed finds that this is an appropriate manner in which to balance the need for Picardo to continue his recuperation with his obligation to serve the sentence imposed by the court for his criminal offense," Judge Chesler said.
Legal representatives of the government and Picardo didn't immediately respond to requests for comment.
The U.S. government is represented by Sean Matthew Farrell of the U.S. Attorney's Office for the District of New Jersey.
Picardo is represented by Peter R. Willis.
The case is U.S. v. Louis Picardo, case number 2:19-cr-00401, in the U.S. District Court for the District of New Jersey.
--Editing by Vincent Sherry.
For a reprint of this article, please contact reprints@law360.com.
