USA v. Scholten

UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF MICHIGAN
UNITED STATES OF AMERICA,
Plaintiff,
v.
JAMES PHILLIP SCHOLTEN,
Defendant.
________________________________/
Hon. Jane M. Beckering
Case No. 1:26-cr-1
REPORT AND RECOMMENDATION
Pursuant to W.D.Mich. LCrR. 11.1, I conducted a plea hearing in the captioned case on
January 20, 2026, after receiving consent of defendant and all counsel in writing and on the record.
At the hearing, defendant James Phillip Scholten entered a plea of guilty to the Felony Information
in exchange for the undertakings made by the government in the written plea agreement. In the
Felony Information, defendant is charged with Tax Evasion in violation of 26 U.S.C. § 7201. On
the basis of the record made at the hearing, I find that defendant is fully capable and competent to
enter an informed plea; that the plea is made knowingly and with full understanding of each of the
rights waived by defendant; that it is made voluntarily and free from any force, threats, or promises,
apart from the promises in the plea agreement; that the defendant understands the nature of the
charge and penalties provided by law; and that the plea has a sufficient basis in fact.
I therefore recommend that defendant's plea of guilty to the Felony Information be
accepted, that the court adjudicate defendant guilty, and that the written plea agreement be
considered for acceptance at the time of sentencing. Acceptance of the plea, adjudication of guilt,
acceptance of the plea agreement, and imposition of sentence are specifically reserved for the
district judge.
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Dated: January 20, 2026 	/s/ Sally J. Berens
SALLY J. BERENS
U.S. Magistrate Judge
OBJECTIONS to this Report and Recommendation must be filed with the Clerk of Court
within 14 days of the date of service of this notice. 28 U.S.C. § 636(b)(1)(C). Failure to file
objections within the specified time waives the right to appeal the District Court’s order. See
Thomas v. Arn, 474 U.S. 140 (1985); United States v. Walters, 638 F.2d 947 (6th Cir. 1981).
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