Miscarriage of Justice Overturned
In Federal Court Laura Baxter was re‑sentenced to 2 years probation after her previous sentence of 3 years in prison was vacated by Chief Judge James Holderman. Judge Holderman found Mrs. Baxter's attorneys who had failed to retain the services of a qualified tax expert to determine the actual tax loss caused by the use of one false work paper in an IRS audit. Ms. Baxter had pled guilty to submitting a false work paper to the Internal Revenue Service. Her former attorneys had plead her guilty and stipulated the tax loss was $576,000.00. Her new attorney Stephen M. Komie persuaded Judge Holderman that the actual tax loss involved was $23,000.00. Then Judge Holderman vacated her previous sentence of three years in custody and resentenced her to two years probation.
Her sentencing hearing was marked by repeated testimonials from members of her Will County community and her family. Notably, she had provided free tax return preparation service to veterans and people unable to pay for preparation of their tax returns. Judge Holderman remarked during the sentencing; prison or community service was not warranted in light of her years of service to her community.
At the conclusion of the hearing Judge Holderman said, "Thank you Mr. Komie for averting and correcting a miscarriage of justice which occurred in this case.”
