United States v. Power Company, Inc.
Opinion
Opinion
MEMORANDUM
Appellant Frederick John Rizzolo (“Riz-zolo”) has appealed the order of .the district court denying his motion to deem satisfied certain of his restitution, fine and forfeiture obligations to the United States. We have jurisdiction under 28 U.S.C. § 1291 . See United States v. Carter, 742 F.3d 440, 445 (9th Cir.2014). We affirm.
Because the parties are familiar with the facts, we do not recite them in detail. After Rizzolo pleaded guilty, personally and on behalf of his business Power Company, Inc., to tax fraud and racketeering conspiracies, the United States took title to property owned by Rizzolo, including an adult entertainment club and the real property on which it was located. The United States did so pursuant to an order of substitution of forfeiture issued under 18 U.S.C. § 1963 (m). At the time of the forfeiture, the parties and the district court anticipated that the United States would sell the club and the real property. They also expected that any resulting proceeds that exceeded the amount of what was owed to third parties would be applied to Rizzolo’s restitution, fine and monetary forfeiture obligations.