usa v. mrowca et al doc 115 filed 15 jun 15.pdf

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    STIPULATED MOTION AND ORDER - 1 NO. CR 14 – 5348 RBL 

    McKay Chadwell, PLLC600 University Street, Suite 1601Seattle, Washington 98101-4124

    (206) 233-2800 Fax (206) 233-2809 

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    THE HONORABLE RONALD B. LEIGHTON

    UNITED STATES DISTRICT COURTWESTERN DISTRICT OF WASHINGTON

    AT TACOMA

    UNITED STATES OF AMERICA,

    Plaintiff,

    v.

    CHRISTOPHER MROWCA, et al.,

    Defendants.

     No. CR 14 – 5348 RBL

    STIPULATED MOTION TOMODIFY CONDITIONS OF

    DEFENDANT CHRISTOPHER

    MROWCA'S BOND 

     NOTE ON MOTION CALENDAR:JUNE 26, 2015

    I. Stipulated Motion

    The United States of America and Defendant Christopher Mrowca hereby request that the

    Court enter an order modifying the conditions of Mrowca's Appearance Bond (Dkt. # 18).

    On August 14, 2014, the Court entered an Appearance Bond setting forth the conditions

    of Mrowca's release; one such condition is an Agreement to Forfeit Property: Lookout Inn

    Guesthouse & Suites (“the Inn”) located at 6901 Lookout Road, Boulder, CO 80301 (Dkt. # 18).

    Previously, on August 8, 2014, pursuant to 18 U.S.C. § 3141(c)(1)(B)(xi) in consideration of

    Mrowca's release from jail, Mrowca's parents (Jacek and Halina Mrowca)1 executed the

    Agreement to Forfeit Property (Dkt. # 18).

    On February 12, 2015, Mrowca pleaded guilty to one count of Conspiracy to Commit

    1 Jacek and Halina Mrowca own the Inn (Dkt. # 18).

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 1 of 8

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    STIPULATED MOTION AND ORDER - 2 NO. CR 14 – 5348 RBL 

    McKay Chadwell, PLLC600 University Street, Suite 1601Seattle, Washington 98101-4124

    (206) 233-2800 Fax (206) 233-2809 

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    Securities Fraud (Dkt. # 64), and on June 5, 2015, the Court sentenced him to a term of 36

    months imprisonment. Mrowca will surrender for service of his sentence on a date to be

    determined by Probation or Pretrial Services (Dkt. # 111). Mrowca has adhered to the conditions

    of his Appearance Bond (Dkt. # 18).

    Jacek and Halina Mrowca would like to sell the Inn, the property which is currently used

    as surety for their son’s bond and continued release. In fact, the couple have located buyers with

    an anticipated closing date of July 2, 2015, which will proceed as planned if the Court grants this

    stipulated motion. In order to allow Jacek and Halina Mrowca to sell their property, the parties

    request that the Court modify the conditions of the Appearance Bond and allow the proceeds

    from the sale of the Inn to be used as the surety. The proceeds of the sale of the Inn, in an

    amount not less than $500,000.00, will be held in a “Like-Kind Exchange” Under IRC Code

    Section 1031.2 

    In addition, Jacek and Halina Mrowca have signed a Personal Surety for $500,000.00

    cash. See Personal Surety attached as Exhibit A. The proceeds of the sale of the Inn

    ($500,000.00) constitute an amount equal to the current surety of the Inn itself.

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    2 Gains from the sale of business or investment property are taxable and generally due at time of sale. IRC Section1031 provides an exception and taxes are not due if the gains are reinvested in a similar property as part of aqualifying like-kind exchange. A gain deferred in a like-kind exchange under IRC Section 1031 is tax-deferred. See http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031 

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 2 of 8

    http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031

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    STIPULATED MOTION AND ORDER - 3 NO. CR 14 – 5348 RBL 

    McKay Chadwell, PLLC600 University Street, Suite 1601Seattle, Washington 98101-4124

    (206) 233-2800 Fax (206) 233-2809 

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    Dated this 15th day of June, 2015.

    McKAY CHADWELL, PLLC

    s/ Robert G. Chadwells/ Thomas M. BrennanRobert G. Chadwell, WSBA No. 22683Thomas M. Brennan, WSBA No. 30662Attorneys for Christopher Mrowca600 University Street, Suite 1601Seattle, WA 98101-4124Telephone: (206) 233-2800Facsimile: (206) 233-2809

    E-mail: [email protected]@mckay-chadwell.com

    ANNETTE L. HAYES

    United States Attorney

    /s/ Justin W. ArnoldJustin W. ArnoldAssistant United States AttorneyUnited States Attorney’s Office700 Stewart Street, Suite 5220Seattle, WA 98101Telephone: (206) 553-3903Facsimile: (206) 553-2422E-mail: [email protected]

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 3 of 8

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    STIPULATED MOTION AND ORDER - 4 NO. CR 14 – 5348 RBL 

    McKay Chadwell, PLLC600 University Street, Suite 1601Seattle, Washington 98101-4124

    (206) 233-2800 Fax (206) 233-2809 

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    II. Order

    The Court has considered the foregoing stipulated motion related to the conditions of the

    August 14, 2014 Appearance Bond (Dkt. # 18) of defendant Christopher Mrowca and hereby

    orders that the Appearance Bond (Dkt. 18) shall be modified as follows:

    The Agreement to Forfeit Property: Lookout Inn Guesthouse & Suites (Inn), located at

    6901 Lookout Road, Boulder, CO 80301, shall be replaced with the “Personal Surety” executed

     by Jacek and Halina Mrowca in the amount of $500,000.00, attached to this Order, which

    constitutes the proceeds of the sale of the Inn and which shall be held in an IRC Code Section

    1031 exchange account.

    Dated this _____ day of June, 2015.

    United States District Judge Ronald B. Leighton

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 4 of 8

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    Exhibit A

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 5 of 8

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    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 6 of 8

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    CERTIFICATE OF SERVICE - 1

     No. CR14-5348RBL 

    McKay Chadwell, PLLC600 University Street, Suite 1601

    Seattle, Washington 98101

    (206) 233-2800 Fax (206) 233-2809 

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    CERTIFICATE OF SERVICE

    I hereby certify that on June 15, 2015, I electronically filed Stipulated Motion to Modify

    Conditions of Defendant Christopher Mrowca’s Bond using the CM/ECF system, which will

    send notification of such filing to all registered parties on this case, listed below:

    Robert G Chadwell [email protected]

    Katheryn Kim Frierson [email protected]

    Casey M Arbenz [email protected]

    Justin Wells Arnold  [email protected]

    Celia Howes [email protected]

    Richard J Troberman [email protected]

    Ronald H Hoevet [email protected]

    Thomas Matthew Brennan [email protected]

    Matthew H Thomas [email protected]

    DATED this 15th

     day of June, 2015.

    s/ Samantha N. Cayabyab

    Samantha N. Cayabyab

    Legal Assistant

    McKay Chadwell, PLLC600 University Street, Suite 1601

    Seattle, WA 98101

    Phone: (206) 233-2800Facsimile: (206) 233-2809

    E-mail: [email protected]

    Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 8 of 8

    mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]