UNITED STATES of America, Plaintiff-Appellee, v. Lonnie G. SCHMIDT, Defendant-Appellant

The district court found that Lonnie G. Schmidt (“Schmidt”) violated the terms of his supervised release and probation by failing to turn over financial records requested by his probation officer. The district judge sentenced Schmidt to 90 days in jail for the probation violation and a concurrent sentence of one year and one day for the supervised release violation. Schmidt appeals, and we affirm.

On April 12, 1990, Schmidt received a sentence later reduced to a 33 month prison term and to a consecutive three-year term of supervised release, for conspiracy to impede and impair the Internal Revenue Service (“the Supervised Release Case”). The fraud involved selling “putative trusts” in unincorporated business organizations, which he in turn used to help others fraudulently conceal income and assets. This prison term expired on June 25,1992.

On September 6, 1990, Schmidt was sentenced to four years in jail and to a five-year term of probation for conspiracy and failure to file currency transaction reports (“the Probation Case”). This conviction again centered on a conspiracy to defraud. Schmidt, acting as a financial institution, converted cash into cashier’s cheeks and failed to…