Record at a Glance
- Clemency type
- Pardon
- Presidential term
- 2025–Present
- Federal district
- Southern District of New York
- Offense
- Conspiring to defraud the Internal Revenue Service
- Sentence
- Five years' probation (as amended) (November 19, 1987)
Basic Official Record
This profile currently contains information drawn from official clemency records. Additional case history, context, and post-clemency developments are being reviewed and added.
Sources
- Primary Documentation
DOJ: Clemency Grants by President Donald J. Trump (2025–Present)U.S. Department of Justice2026-09-24 - Primary Documentation
DOJ clemency document: Timothy S. SmithU.S. Department of Justice, Office of the Pardon Attorney2026-09-24 active