Nashville, TN – DeWitt Law represented individual who was indicted and charged with 12 counts of failing to withhold or pay over employment taxes (26 U.S.C. § 7202) and 1 count of conspiracy (18 U.S.C. § 371). A plea agreement was negotiated where the government agreed to dismiss the 12 employment tax fraud charges in exchange for pleading guilty to the conspiracy charge. At the sentencing hearing, DeWitt Law argued for a downward departure from the federal sentencing guidelines, which recommended 12 to 18 months of imprisonment. The Court granted the downward departure and imposed a sentence of probation with no jail time.