Page:T.C. Memo. 2012-281.pdf/33

[*33] U.S. Bankruptcy Court made no findings concerning Mr. Hovind or petitioner’s level of dominion and control over CSE’s operations. 4. Sentencing Transcript In her brief petitioner relies on statements made by the assistant U.S. attorney and by the presiding judge at Mr. Hovind’s sentencing proceedings. The statements by the assistant U.S. attorney are not findings of fact that were actually and necessarily decided by a court of competent jurisdiction. Accordingly, these statements do not have preclusive effect.

With respect to statements made by the presiding judge, petitioner relies solely on the following statement made by the court in making an upward adjustment to the base level offense on the basis that Mr. Hovind was an organizer and leader of the structuring operation: Mr. Hovind, as I’ve already indicated, was the decision-making authority for the operation, and based on the degree of control and influence that he exercised over others, including those involved in the financial transactions at issue here, I believe I can find and do find that the adjustment for being an organizer and a leader of an otherwise extensive operation is appropriate, that he did direct the ___________