USA v. Westberry

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
U NITED S TATES D ISTRICT COURT
Northern District of Iowa
UNITED STATES OF AMERICA 	) JUDGMENT IN A CRIMINAL CASE
v.
MATTHEW WESTBERRY
)
) Case Number: 0862 1:25CR00054-001
)
) USM Number: 97700-511
)
 ORIGINAL JUDGMENT
 AMENDED JUDGMENT
John Dennis Jacobsen
Defendant’s Attorney
Date of Most Recent Judgment:
THE DEFENDANT:
 pleaded guilty to count(s) 	1 and 2 of the Information filed June 26, 2025
 pleaded nolo contendere to count(s)
which was accepted by the court.
 was found guilty on count(s)
after a plea of not guilty.
The defendant is adjudicated guilty of these offenses:
Title & Section 	Nature of Offense 	Offense Ended 	Count
26 U.S.C. § 7203 	Failure to File a Tax Return 	04/15/2021 	1
26 U.S.C. § 7203 	Failure to File a Tax Return 	04/15/2022 	2
The defendant is sentenced as provided in pages 2 through 	7 	of this judgment. The sentence is imposed pursuant to
the Sentencing Reform Act of 1984.
 The defendant has been found not guilty on count(s)
 Count(s) 	is/are dismissed on the motion of the United States.
It is ordered that the defendant must notify the United States Attorney for this district within 30 days of any change of name, residence, or
mailing address until all fines, restitution, costs, and special assessments imposed by this judgment are fully paid. If ordered to pay restitution,
the defendant must notify the court and United States Attorney of material changes in economic circumstances.
Mark A. Roberts
United States Magistrate Judge
Name and Title of Judge 	Signature of Judge
January 28, 2026
Date of Imposition of Judgment 	DateJanuary 28, 2026
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 1 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment — Page 	2 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
PROBATION
 	The defendant is hereby sentenced to probation for a term of:
IMPRISONMENT
 	The defendant is hereby committed to the custody of the Federal Bureau of Prisons to be imprisoned for a total term of:
3 months. This term of imprisonment consists of a 3-month term imposed on Count 1 and a 3-month term imposed on
Count 2 of the Information, to be served concurrently.
 	The court makes the following recommendations to the Federal Bureau of Prisons:
It is recommended that the defendant be designated to a Bureau of Prisons facility within a 500 mile proximity to the
defendant's family, and at a minimum security federal prison camp (FPC), commensurate with the defendant's security and
custody classification needs.
It is recommended that the defendant participate in the Bureau of Prisons' 500-Hour Comprehensive Residential Drug
Abuse Treatment Program or an alternate substance abuse treatment program.
 	The defendant is remanded to the custody of the United States Marshal.
 	The defendant must surrender to the United States Marshal for this district:
 	at 	 a.m. 	 p.m. 	on 	.
 	as notified by the United States Marshal.
 	The defendant must surrender for service of sentence at the institution designated by the Federal Bureau of Prisons:
 	before 2 p.m. on 	.
 	as notified by the United States Marshal.
 	as notified by the United States Probation or Pretrial Services Office.
RETURN
I have executed this judgment as follows:
Defendant delivered on 	to
at 	, with a certified copy of this judgment.
UNITED STATES MARSHAL
By
DEPUTY UNITED STATES MARSHAL	Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 2 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment—Page 	3 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
SUPERVISED RELEASE
 Upon release from imprisonment, the defendant will be on supervised release for a term of:
1 year. This term of supervised release consists of a 1-year term imposed on Count 1 and a 1-year term imposed on Count 2
of the Information, to be served concurrently.
MANDATORY CONDITIONS OF SUPERVISION
1) 	The defendant must not commit another federal, state, or local crime.
2) 	The defendant must not unlawfully possess a controlled substance.
3) 	The defendant must refrain from any unlawful use of a controlled substance.
The defendant must submit to one drug test within 15 days of release from imprisonment and at least two periodic drug tests
thereafter, as determined by the court.
 	The above drug testing condition is suspended, based on the court’s determination that the defendant poses a low risk of
future controlled substance abuse. (Check, if applicable.)
4) 	 	The defendant must make restitution in accordance with 18 U.S.C. §§ 3663 and 3663A or any other statute authorizing a
sentence of restitution. (Check, if applicable.)
5) 	 	The defendant must cooperate in the collection of DNA as directed by the probation officer. (Check, if applicable.)
6) 	 	The defendant must comply with the requirements of the Sex Offender Registration and Notification Act (34 U.S.C. § 20901,
et seq.) as directed by the probation officer, the Bureau of Prisons, or any state sex offender registration agency in the location
where the defendant resides, works, and/or is a student, and/or was convicted of a qualifying offense. (Check, if applicable.)
7) 	 	The defendant must participate in an approved program for domestic violence. (Check, if applicable.)
The defendant must comply with the standard conditions that have been adopted by this court as well as with any other conditions on the
attached page.
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 3 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment—Page 	4 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
STANDARD CONDITIONS OF SUPERVISION
As part of the defendant’s supervision, the defendant must comply with the following standard conditions of supervision. These
conditions are imposed because they establish the basic expectations for the defendant’s behavior while on supervision and identify the
minimum tools needed by probation officers to keep informed, report to the court about, and bring about improvements in the defendant’s
conduct and condition.
1) 	The defendant must report to the probation office in the federal judicial district where the defendant is authorized to reside within
72 hours of the defendant’s release from imprisonment, unless the probation officer instructs the defendant to report to a different
probation office or within a different time frame.
2) 	After initially reporting to the probation office, the defendant will receive instructions from the court or the probation officer
about how and when the defendant must report to the probation officer, and the defendant must report to the probation officer as
instructed. The defendant must also appear in court as required.
3) 	The defendant must not knowingly leave the federal judicial district where the defendant is authorized to reside without first
getting permission from the court or the probation officer.
4) 	The defendant must answer truthfully the questions asked by the defendant’s probation officer.
5) 	The defendant must live at a place approved by the probation officer. If the defendant plans to change where the defendant lives
or anything about the defendant’s living arrangements (such as the people the defendant lives with), the defendant must notify
the probation officer at least 10 days before the change. If notifying the probation officer in advance is not possible due to
unanticipated circumstances, the defendant must notify the probation officer within 72 hours of becoming aware of a change or
expected change.
6) 	The defendant must allow the probation officer to visit the defendant at any time at the defendant’s home or elsewhere, and the
defendant must permit the probation officer to take any items prohibited by the conditions of the defendant’s supervision that he
or she observes in plain view.
7) 	The defendant must work full time (at least 30 hours per week) at a lawful type of employment, unless the probation officer
excuses the defendant from doing so. If the defendant does not have full-time employment, the defendant must try to find full-
time employment, unless the probation officer excuses the defendant from doing so. If the defendant plans to change where the
defendant works or anything about the defendant’s work (such as the defendant’s position or the defendant’s job responsibilities),
the defendant must notify the probation officer at least 10 days before the change. If notifying the probation officer at least 10
days in advance is not possible due to unanticipated circumstances, the defendant must notify the probation officer within 72
hours of becoming aware of a change or expected change.
8) 	The defendant must not communicate or interact with someone the defendant knows is engaged in criminal activity. If the
defendant knows someone has been convicted of a felony, the defendant must not knowingly communicate or interact with that
person without first getting the permission of the probation officer.
9) 	If the defendant is arrested or questioned by a law enforcement officer, the defendant must notify the probation officer within 72
hours.
10) 	The defendant must not own, possess, or have access to a firearm, ammunition, destructive device, or dangerous weapon (i.e.,
anything that was designed, or was modified for, the specific purpose of causing bodily injury or death to another person such as
nunchakus or tasers).
11) 	The defendant must not act or make any agreement with a law enforcement agency to act as a confidential human source or
informant without first getting the permission of the court.
12) 	If the probation officer determines that the defendant poses a risk to another person (including an organization), the probation
officer may require the defendant to notify the person about the risk and the defendant must comply with that instruction. The
probation officer may contact the person and confirm that the defendant notified the person about the risk.
13) 	The defendant must follow the instructions of the probation officer related to the conditions of supervision.
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 4 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment—Page 	5 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
SPECIAL CONDITIONS OF SUPERVISION
The defendant must comply with the following special conditions as ordered by the Court and implemented by the United States Probation
Office:
1. 	The defendant must participate in a substance abuse evaluation. The defendant must complete any
recommended treatment program, which may include a cognitive behavioral group, and follow the rules and
regulations of the treatment program. The defendant must participate in a program of testing for substance
abuse. The defendant must not attempt to obstruct or tamper with the testing methods.
2. 	The defendant must not use or possess alcohol. The defendant is prohibited from entering any establishment
that holds itself out to the public to be a bar or tavern without the prior permission of the United States
Probation Office.
3. 	The defendant must participate in a cognitive behavioral program, and the defendant must comply with the
rules and regulations of the program.
4. 	The defendant must pay any fine, restitution, costs, and/or assessment imposed by this judgment.
5. 	For as long as the defendant owes any fine, restitution, costs, and/or assessment imposed by this judgment, the
defendant must provide the United States Probation Office with access to any requested financial information.
6. 	For as long as the defendant owes any fine, restitution, costs, and/or assessment imposed by this judgment, the
defendant must not incur new credit charges or open additional lines of credit without the approval of the
United States Probation Office unless the defendant is in compliance with the installment payment schedule.
7. 	The defendant must file valid and truthful individual income tax returns as they become due by law and must
provide copies of such returns to the United States Probation Office within 30 days of such filing.
8. 	The defendant will be monitored by location monitoring technology as directed by the United States Probation
Office for a period of three (3) months and the defendant must abide by all technology requirements. The
defendant must pay all or part of the costs associated with the program, including equipment loss and damage,
as directed by the Court and determined by the United States Probation Office. While being monitored, the
defendant must abide by all of the rules and regulations of the monitoring program. The location monitoring
technology will be utilized to monitor the following restriction on the defendant’s movements in the
community, as well as other court-imposed conditions of release: The defendant is restricted to the defendant’s
residence at all times except for employment; education; religious services; medical, substance use, or mental
health treatment; attorney visits; court appearances; court-ordered obligations; or other activities as pre-
approved by the Court; or activities pre-approved by the United States Probation Office (Home Detention).
These conditions have been read to me. I fully understand the conditions and have been provided a copy of them. Upon a finding of a
violation of supervision, I understand the Court may: (1) revoke supervision; (2) extend the term of supervision; and/or (3) modify the
condition of supervision.
Defendant 	Date
United States Probation Officer/Designated Witness 	Date
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 5 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment — Page 	6 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
CRIMINAL MONETARY PENALTIES
The defendant must pay the total criminal monetary penalties under the schedule of payments on the following page.
Assessment 	AVAA Assessment1 	JVTA Assessment2 	Fine 	Restitution
TOTALS 	$ 50 (paid) 	$ 0 	$ 0 	$ 0 	$ 264,502
 	The determination of restitution is deferred until 	. An Amended Judgment in a Criminal Case (AO 245C) will be entered
after such determination.
 	The defendant must make restitution (including community restitution) to the following payees in the amount listed below.
If the defendant makes a partial payment, each payee shall receive an approximately proportioned payment, unless specified
otherwise in the priority order or percentage payment column below. However, pursuant to 18 U.S.C. § 3664(i), all nonfederal
victims must be paid before the United States is paid.
Name of Payee 	Total Loss3 	Restitution Ordered 	Priority or Percentage
Victim(s), the amount(s) of
restitution, and the priority
or percentage are listed in
an Appendix to this
Judgment that has been
filed under seal
TOTALS 	$ 	$
 	Restitution amount ordered pursuant to plea agreement $
 	The defendant must pay interest on restitution and a fine of more than $2,500, unless the restitution or fine is paid in full before the
fifteenth day after the date of the judgment, pursuant to 18 U.S.C. § 3612(f). All of the payment options on the following page
may be subject to penalties for delinquency and default, pursuant to 18 U.S.C. § 3612(g).
 	The court determined that the defendant does not have the ability to pay interest and it is ordered that:
 	the interest requirement is waived for the 	 	fine 	 	restitution.
 	the interest requirement for the 	 	fine 	 restitution is modified as follows:
1Amy, Vicky, and Andy Child Pornography Victim Assistance Act of 2018, Pub. L. No. 115-299.
2 Justice for Victims of Trafficking Act of 2015, 18 U.S.C. § 3014.
3 Findings for the total amount of losses are required under Chapters 109A, 110, 110A, and 113A of Title 18 for offenses committed on or
after September 13, 1994, but before April 23, 1996.
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 6 of 7

AO 245 B&C (Rev. 01/17) Judgment and Amended Judgment in a Criminal Case
(NOTE: For Amended Judgment, Identify Changes with Asterisks (*))
Judgment—Page 	7 	of 	7
DEFENDANT: 	MATTHEW WESTBERRY
CASE NUMBER: 	0862 1:25CR00054-001
SCHEDULE OF PAYMENTS
Having assessed the defendant’s ability to pay, payment of the total criminal monetary penalties is due as follows:
A 	 	$ 264,552 due immediately;
 	not later than 	, or
 	in accordance with 	 	C, 	 	D, 	 	E, or 	 	F below; or
B 	 	Payment to begin immediately (may be combined with 	 C, 	 	D, or 	 	F below); or
C 	 	Payment in equal 	(e.g., weekly, monthly, quarterly) installments of $ 	over a period of
(e.g., months or years), to commence 	(e.g., 30 or 60 days) after the date of this judgment; or
D 	 	Payment in equal 	(e.g., weekly, monthly, quarterly) installments of $ 	over a period of
(e.g., months or years), to commence 	(e.g., 30 or 60 days) after release from imprisonment to a
term of supervision; or
E 	 	Payment during the term of supervised release will commence within 	(e.g., 30 or 60 days) after release from
imprisonment. The court will set the payment plan based on an assessment of the defendant’s ability to pay at that time; or
F 	 	Special instructions regarding the payment of criminal monetary penalties:
It is ordered that $500 of the defendant's restitution obligation is payable immediately. If any of the defendant’s court
ordered financial obligations are still owed while the defendant is incarcerated, the defendant must make monthly
payments in accordance with the Bureau of Prisons Financial Responsibility Program. The amount of the monthly
payments will not exceed 50% of the funds available to the defendant through institution or non-institution (community)
resources and will be at least $25 per quarter. If the defendant still owes any portion of the financial obligation(s) at the
time of release from imprisonment, the defendant must pay it as a condition of supervision and the United States
Probation Office will pursue collection of the amount due pursuant to a payment schedule approved by the Court. The
defendant must notify the United States Attorney for the Northern District of Iowa within 30 days of any change of the
defendant’s mailing or residence address that occurs while any portion of the financial obligation(s) remains unpaid.
The $50 special assessment was paid on July 22, 2025.
Prejudgment payments of $18,500 were made to the United States Treasury.
A prejudgment payment of $8,800 was made on December 5, 2025, to the United States District Court for the Northern
District of Iowa.
A prejudgment payment of $6,100 was made on January 2, 2026, to the United States District Court for the Northern
District of Iowa.
A prejudgment payment of $3,000 was made on January 21, 2026, to the United States District Court for the Northern
District of Iowa.
Unless the court has expressly ordered otherwise, if this judgment imposes imprisonment, payment of criminal monetary penalties is due
during imprisonment. All criminal monetary penalties, except those payments made through the Federal Bureau of Prisons’ Inmate
Financial Responsibility Program, are made to the clerk of the court.
The defendant will receive credit for all payments previously made toward any criminal monetary penalties imposed.
 	Joint and Several
Defendant and Co-Defendant Names and Case Numbers (including defendant number), Total Amount, Joint and Several Amount,
and corresponding payee, if appropriate.
 	The defendant must pay the cost of prosecution.
 	The defendant must pay the following court cost(s):
 	The defendant must forfeit the defendant’s interest in the following property to the United States:
Payments shall be applied in the following order: (1) assessment, (2) restitution principal, (3) restitution interest, (4) AVAA assessment,
(5) fine principal, (6) fine interest, (7) community restitution, (8) JVTA assessment, (9) penalties, and (10) costs, including cost of
prosecution and court costs.
Case 1:25-cr-00054-MAR Document 32 Filed 01/28/26 Page 7 of 7