USA v. Garnett et al

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF OHIO
WESTERN DIVISION AT DAYTON
UNITED STATES OF AMERICA,
Plaintiff, 	Case No. 3:24-cr-45-8
vs.
KIMBERLY HUBBARD, 	District Judge Michael J. Newman
Magistrate Judge Caroline H. Gentry
Defendant.
ORDER: (1) ADOPTING THE REPORT AND RECOMMENDATION OF THE UNITED
STATES MAGISTRATE JUDGE (Doc. No. 236); (2) GRANTING THE PARTIES’ JOINT
MOTION FOR A CHANGE OF PLEA (Doc. No. 223); (3) ACCEPTING DEFENDANT’S
PLEA OF GUILTY AS CHARGED IN COUNT 11 OF THE INDICTMENT; AND (4)
DEFERRING THE DECISION OF WHETHER TO ACCEPT THE PLEA AGREEMENT
UNTIL THE SENTENCING HEARING
This criminal case is before the Court on the Report and Recommendation of the United States
Magistrate Judge (Doc. No. 236), recommending that the Court accept Defendant’s guilty plea. There
being no objections, the Court ADOPTS the Report and Recommendation in full. The parties’ joint
motion to change plea (Doc. No. 223) is GRANTED, and the Court ACCEPTS Defendant’s plea of
guilty as charged in Count 11 of the Indictment, which charges her with devising and intending to
devise a scheme to defraud the IRS by means of materially false and fraudulent pretenses,
representations, and promises, in violation of Title 18 U.S.C. § 1349. 	The Court DEFERS the
decision of whether to accept the plea agreement until the sentencing hearing.
IT IS SO ORDERED.
December 15, 2025 	s/Michael J. Newman
Hon. Michael J. Newman
United States District Judge
Case: 3:24-cr-00045-MJN Doc #: 246 Filed: 12/15/25 Page: 1 of 1 PAGEID #: <pageID>