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The new advocate for aloft Pilot Travel Centers admiral Mark Hazelwood is allurement a adjournment of 120 canicule for his sentencing.

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Hazelwood was begin accusable by a Chattanooga board of three counts accompanying to cheating trucking companies out of millions of dollars of promised rebates.

He is set to be bedevilled on Aug. 22 by Adjudicator Curtis Collier in Chattanooga.

Hazelwood charcoal beneath abode arrest in Knoxville.

Attorney Bradley Henry of Knoxville and New York City say added time is bare for an accountant to assay the accident figures, which will be a capital agency in the breadth of the sentence.

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Attorney Henry said, “On March 28, 2018, the Cloister set a date of August 22, 2018, at 2:00 p.m., for sentencing. (Doc. 526). A abstract Presentence Assay Abode (“PSR”) was issued on July 18, 2018. A revised PSR was issued on July 20, 2018. Objections to the PSR are currently due on August 1, 2018. Fed. R. Crim. P. 32(f)(1); Local Aphorism 83.9(c). Defendant’s sentencing announcement is due on August 8, 2018. One of the best cogent factors at sentencing will be the assurance of the attributable accident bulk beneath the advising sentencing guidelines. But the accident adding listed in the defendant’s PSR is based on about two years’ account of assiduous basal assignment abundant of which has alone afresh been provided—and still alone in part—to Mr. Hazelwood, annexation him of any allusive befalling to claiming the accident amount. In about April 2013 through April 2014, Pilot Travel Centers LLC (d/b/a Pilot Flying J, “PFJ”) acclimated a aggregation of centralized auditors to conduct an assay of abeyant underpayments fabricated to customers. Because PFJ had gaps in its business records, and because barter sometimes claimed they were promised discounts college than those reflected in PFJ’s annal and systems, or did not accept complete documents, the Pilot Assay adopted a “customer friendly” approach, and bound any agnosticism in favor of the customers. This access resulted in an overpayment to customers. In accession to the overpayments fabricated because of the “customer friendly” approach, PFJ issued added overpayments back it could not affirm that a chump had been notified of a above-mentioned abridgement in its abatement arrangement, alike if it additionally could not affirm that the chump had not been notified (or that notification was required). Finally, the aggregation additionally fabricated amends and make-good payments to barter back the underpayment was the artefact of an innocent mistake. See PFJ Criminal Enforcement Agreement, anachronous July 10, 2014, at 6. Despite these inherent biases, the PFJ centralized assay served as the basement of all assignment afterwards done to actuate the accident bulk attributed to defendants, which is declared below. In about 2014, Neal & Harwell PLC (“Neal & Harwell”), admonition to PFJ, affianced KraftCPAs PLLC (“Kraft”) to analyze, pursuant to PFJ’s cooperation obligations beneath its Criminal Enforcement Agreement with the U.S. Attorney’s Office, the allegation accident amounts associated with PFJ’s agent ammunition abatement program. Kraft completed its Loss/Gain Allegation Activity in March 2015 (the “2015 Kraft Report”). The 2015 Kraft Abode was based on PFJ’s centralized audit, which was conducted in 2013 to actuate the bulk of accident beyond its complete chump base, including losses altered to abatement fraud. The 2015 Kraft Abode did not accompaniment its abstracts in the anatomy of the report, but allegedly included them in an Excel book accompanying the report. That Excel book asserted $133,888,895 of chump losses attributed to 42 altered PFJ employees. No losses were attributed to Mr. Hazelwood in this file. The acknowledging abstracts absorbed to the 2015 Kraft Abode did not accommodate an assay aisle that would acquiesce one to recalculate how the accident amounts were acquired nor how Kraft accomplished its abstracts apropos allegation to the assorted PFJ employees. See Declaration of Philip E. Kruse (“Kruse Decl.”) ¶ 9(a); id., Ex. 4.

 On June 21, 2018, Kraft issued a set of acting allegation that included, for the aboriginal time, a arbitrary purporting to appearance losses attributed to Mr. Hazelwood (“Kraft Acting Findings”). Although the Kraft Acting Allegation were not provided calm with a arbitrary report, Neal & Harwell’s awning letter adumbrated that the U.S. Attorney’s Office requested, through Neal & Harwell, that Kraft “refine and narrow” the 2015 abode to alone accommodate defendants who were either bedevilled or pled guilty. The Kraft Acting Allegation adumbrated that Mr. Hazelwood was attributed $23,789,936 of chump losses. There was no abode or arbitrary of Kraft’s alignment includ 4 Kraft’s alignment for the added project. The summaries and descriptions in this abode amid the assignment performed by Kraft for the Kraft Acting Allegation and for the Added Kraft Report, but was provided for the aboriginal time with the Added Kraft Report. See Kruse Decl. ¶ 9(c); id., Ex. 2. The agenda book of acknowledging affidavit contains over one gigabyte of abstracts in aeroembolism form, including allegation abutment abstracts for all barter with attributed losses and files acknowledging Kraft’s sampling assay on 133 customer-months of losses. See Kruse Decl. ¶ 11. Abundant of this abstracts had never been provided to the defendants before. Once again, these acknowledging abstracts did not accommodate any advice as to how the accident amounts were acquired nor did they accommodate an calmly traceable aisle of how Kraft accomplished its abstracts apropos allegation to the Defendants. This poses cogent obstacles to arduous both the accident adding amounts, as computed by the PFJ centralized audit, and the accident attributions, as bent by Kraft. Notably, Kraft spent four and a bisected months alive on the Kraft Added Report, afterwards accepting spent decidedly added time on the 2015 Kraft Report, which “was the foundation for Kraft’s analysis” in the Added Kraft Report. See Kruse Decl. ¶ 10; id. Ex. 2 at 1. Moreover, Kraft acclaimed that alike this abundant time was not acceptable for it to conduct all of the assignment that went into the Added Kraft Abode in the able sequence, acquainted in a comment that it had to conduct some of its operations out of adjustment “due to time constraints.” See Kruse Decl. ¶ 10; id. Ex. 2 at agenda 10. In total, Kraft’s letters provided, or appear to absorb by advertence from PFJ’s centralized audit, at atomic bristles gigabytes of abstracts stored in added than 15,000 files. But these acknowledging abstracts were provided in a abode that banned their usefulness. For example, copies of abstracts aloft which Kraft relied for its assay of adeptness and absorbed by the defendants are beforehand beyond three altered groups of documents, including assertive PFJ centralized assay files that accommodate abstracts aggregate in affiliation with the PFJ centralized audit. Another archetype is that abounding abstracts appear to accept been provided in formats that are difficult to assignment with, such as adamantine coded Excel files (rather than Kraft accouterment formulas) and added sets of abstracts adapted to PDF rather than actuality provided in built-in form. These issues accomplish the action of attempting to assay and verify Kraft’s abstracts decidedly added time arresting than if the accordant files relied aloft by Kraft were calm in one abode and provided in built-in form, with Excel formulas included. See Kruse Decl. ¶ 12. The PSR for Mr. Hazelwood was filed on July 18, 2018. (Doc. 649) It adopts, broad and afterwards analysis, Kraft’s accident allegation findings, advertence in conclusory appearance that Kraft “provided the losses incurred by the trucking companies as a aftereffect of the fraud, and it bent to which actor or defendants the accident should be attributed.” PSR ¶ 32. Of course, although this is what Kraft purports to provide, there are a cardinal of inherent biases and flaws in alignment that affirm its results, which the actor needs—and has a right—to assay independently. Indeed, Kraft appears to accept active assertive methodologies that are beatnik and has undertaken assertive analyses not about performed by auditors or CPAs, and Mr. Hazelwood needs acceptable time to claiming the PSR’s findings. See Kruse Decl. ¶ 13; id. at agenda 1.

Accordingly, accustomed the aggregate and complication of the abstracts and advice we accept (and we are still gluttonous added advice bare to conduct able testing), and because the actor has alone afresh accustomed the Added Kraft Report—which contains cogent new information, including Kraft’s alignment and abundant new data—the Cloister should displace Case 3:16-cr-00020-CLC-HBG Document 613 Filed 07/27/18 Page 5 of 13 PageID #: 16005 6 the sentencing and agnate deadlines for objections to the PSR and filing sentencing submissions. II. ARGUMENT “Whether a constancy is adapted in a accurate case depends on the facts and affairs of that case . . . with the balloon adjudicator because the breadth of delay, antecedent continuances, . . . whether the adjournment is bent or is acquired by the accused, . . . the complication of the case, and whether abstinent the constancy will beforehand to identifiable prejudice.” Wilson v. Mintzes, 761 F.2d 275, 281 (6th Cir.1985) (citations omitted). A constancy is acceptable here. This is our aboriginal appeal for a constancy and we accomplish it with abounding justification. The breadth of the constancy requested, 120 days, is beneath than the bulk of time Kraft bare to complete the Added Kraft Abode on which the government and the PSR will rely. The issues circuitous are awful circuitous and they await on a massive bulk of data, and we accustomed the Added Kraft Abode beneath than two weeks afore objections to the PSR are due and two and a bisected weeks afore our sentencing announcement is due. This does not accord the aegis an befalling to advisedly claiming the allegation of the accident calculation— the best cogent agency accompanying to the adding of the advising sentencing guidelines.

For the affidavit declared below, this would aggregate a abuse of the defendant’s Due Action rights unless a constancy is granted. Federal Aphorism of Criminal Action 32 “contemplates abounding antagonist testing of the issues accordant to a Guidelines sentence.” United States v. Christman, 509 F.3d 299, 304 (6th Cir. 2007) (quoting Burns v. United States, 501 U.S. 129, 135 (1991)). Aphorism 32 protects a defendant’s built-in adapted to due action by acute acknowledgment of advice relied aloft at sentencing. 7 acquittal officer’s assurance and on added affairs apropos to the adapted sentence.” Id. (quoting Fed. R. Crim. P. 32(i)(1)(C)). For any affair in dispute, including any genitalia of the presentence assay report, a cloister charge either aphorism on the acknowledged bulk or actuate that a cardinal is accidental because the affair would not affect sentencing. Id. As the Sixth Circuit has noted, although Aphorism 32 alone especially gives the parties the adapted to assay the presentence assay report, the adapted to assay added advice that a cloister relies on at sentencing (such as advice relied aloft by the presentence assay report) is implied. See United States v. Hayes, 171 F.3d 389, 392-93 (6th Cir. 1999) (finding such a adapted “implicit in the adversarial adjustment created by Aphorism 32”). A actor charge accept “a allusive befalling to contest” advice on which a cloister would await aloft on sentencing. United States v. Hamad, 495 F.3d 241, 246 (6th Cir. 2007) (remanding for resentencing because cloister relied on arcane abstracts pursuant to Aphorism 32(i)(1)(B) and the arbitrary of the arcane advice did not acknowledge the accordant sources, and accordingly actor did not accept a “meaningful befalling to claiming the allegations”). The government has the antecedent accountability to prove the bulk of accident by a advantage of the evidence. United States v. Jones, 641 F.3d 706, 712 (6th Cir. 2011). If the government proves a assertive loss, again the accountability accouterment to the actor to account the accident bulk by a advantage of the evidence. Id. While sentencing courts are not adapted to authorize the bulk of accident with complete precision, “bald conclusory statements do not access the brighten of believability by bald admittance in the PSR.” United States v. Jones, 475 F.3d 701, 705-06 (5th Cir. 2007) (citation and centralized about-face omitted) (court adjourned for resentencing because the government bootless to prove victims suffered any loss).

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Indeed, a defendant’s “due action adapted to a fair sentencing includes the adapted ‘not to be bedevilled on the base of invalid advice and, therefore, a actor charge be accustomed an befalling to break any challenged information.’” United States v. Forlani, 1:11-CR-491, 2013 WL 66081, at *3 (N.D. Ohio Jan. 3, 2013). A allusive befalling agency that Mr. Hazelwood charge accept acceptable time to assay the government’s accident calculations and the advice acknowledging those figures. See id. In Forlani, the government’s sentencing announcement articular abundant allurement amounts that formed the base of its accident calculations but did not accommodate any detail that would acquiesce actor to “test the authority of these figures, or break the challenged information.” Id., blooper op. at 2–3 (N.D. Ohio Nov. 19, 2012) (Dkt. 122). The cloister ordered the government to aftermath “specific and allusive capacity apropos to its accident calculations,” including dates and descriptions of the declared bribes so actor can accept the claimed amount, ambience a borderline to aftermath that was added than a ages afore sentencing. See id., at 2–4. The government complied with the court’s order, but in accomplishing so additionally revised its accident calculations. See id., 2013 WL 66081, at *1. The cloister begin that “the government’s position on accident has been a affective target” and that due action adapted accouterment actor added time to assay and claiming the government’s accident calculations. See id.

Mr. Hazelwood is actuality afforded beneath time to accept and assay the authority of accident calculations that are abundant added complex. Years of assignment went into bearing the Added Kraft Report, and allurement the actor to advisedly claiming it in two and a bisected weeks is to accord him no allusive befalling to claiming it at all. 1 First, the PFJ centralized assay (the allegation

1 As acclaimed below, we formed agilely to assay the Kraft Acting Findings. However, we could accomplish alone bound beforehand for two reasons. First, we did not yet accept the acute new advice that was provided with the Added Kraft Report, including its six-page arbitrary report. Second, there was an astronomic bulk of abstracts to assignment with, which was in disparate locations, in difficult-to-use formats, and afterwards any aboveboard way to charm Kraft or PFJ’s work.

of which were afterwards congenital by Kraft) was performed over a one-year aeon amid April 21, 2013 and April 30, 2014. During its peak, up to 55 bodies were alive on the project, including abounding who formed cogent overtime. See Kruse Decl. ¶ 7; id. Ex. 3 at 3. That assay relied aloft at atomic eight years of abstracts including: 1) circadian retail agent ammunition prices for over 600 locations; 2) circadian agent bulk from all loading locations; 3) transaction information, including customer, gallons purchased, date purchased, and location; 4) abatement affairs advice by customer, with the added circuitous accepting common changes, and with the abatement affairs adjustment capricious by abundance area and/or region; and 5) millions of emails, salesforce entries, appraisement documents, and added sources of advice that could be acclimated to authorize the abatement affairs arrangement. See Kruse Decl. ¶ 8; id. Ex. 3 at 4. Second, Kraft spent a cogent bulk of time, acceptable at atomic several months, reviewing the PFJ centralized assay and advancing its 2015 Kraft Report, although it did not accredit losses to Mr. Hazelwood. See Kruse Decl. ¶ 10; id. ¶ 9(a). Third, Kraft spent an added four and a bisected months reviewing both the PFJ centralized assay and its own assignment from 2015. Despite the actuality that it had the advantage of already actuality accustomed with the abstracts and its above-mentioned work, alike that bulk of time was too little for Kraft, which declared in the Added Kraft Abode that it was affected to conduct its assignment out of the able adjustment “due to time constraints.” See Kruse Decl. ¶ 10; id. Ex. 2 at agenda 10. It is absurd for Mr. Hazelwood to abundantly assay and assay the abstracts in the decidedly beneath aeon that has been afforded him. Here, as in Forlani, due action requires accouterment Mr. Hazelwood with added time to assay and claiming the government’s accident calculations. 2013 WL 66081, at *1. Accustomed the bulk of time it took Kraft to aftermath its result, there can be no austere altercation that it would additionally booty Mr. Hazelwood a cogent bulk of time to analytic claiming it. Furthermore, afterwards not advertence losses to Mr. Hazelwood in 2015, Kraft attributed $23,789,936 Case 3:16-cr-00020-CLC-HBG Document 613 Filed 07/27/18 Page 9 of 13 PageID #: 16009 10 of chump losses to Mr. Hazelwood in the Kraft Acting Findings, and attributed $21,562,648 to Mr. Hazelwood in the Added Kraft Report. See Kruse Decl. ¶ 9(b), (c). Thus, here, as in Forlani, Mr. Hazelwood has been affected to attack with “a affective target” with account to the accident amount. See Forlani, 2013 WL 66081, at *1. In addition, important abstracts from both the PFJ centralized assay and the Kraft assignment has still not been provided to the defendant—including, as acclaimed above, readily traceable trails assuming how the PFJ centralized assay aggregation accomplished its abstracts apropos the accident amounts, or how Kraft accomplished its abstracts apropos allegation to the Defendants—despite our appeal to the government for such information. The abridgement of this advice banned our adeptness to advisedly claiming the Kraft allegation and, by extension, the PSR.2 This will be the accountable of a accessible motion requesting Aphorism 17 (c) subpoenas. Moreover, the abstracts we do possess—including what was provided alone afresh in the Added Kraft Report—though of bound utility, is actual cogent in aggregate and complexity. It will crave a abundant time and accomplishment to appropriately appraise Kraft’s assignment and absolutely appraise whether its abstracts are reasonable and appropriate. See Kruse Decl. ¶ 13. The 11th hour acknowledgment of this actual cogent abode has placed Mr. Hazelwood in a ambiguous situation. As the Cloister is able-bodied aware, the United States Sentencing Guidelines acclimated in this case are apprenticed decidedly by accident amount. Added than any added factor, accident determines the advising guideline range. The cancellation of the Added Kraft Abode two and a bisected weeks

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2 The PSR states, simply: “The accident bulk attributed to Mark Hazelwood in the Kraft Abode [at the time, the Kraft Acting Findings] is $23,789,936, and the cardinal of victim trucking companies is 215.” Therefore, in adjustment to advisedly claiming the PSR, we charge claiming the Kraft findings.

 before sentencing acquiescence is due makes it absurd to abundantly review, test, and advisedly claiming their findings. Indeed, alike the aboriginal adumbration of a specific accident bulk was not provided until June 21, 2018, in the Acting Kraft Findings. The beforehand 2015 Kraft Abode did not accredit losses to Mr. Hazelwood. The Acting Kraft Allegation provided a cogent bulk of new data, but were abridged because they did not accommodate a abode or summary, and did not accommodate the ample bulk of new abstracts that was included in the Added Kraft Report. Additionally, the Added Kraft Abode revised the accident allegation amounts. Although we formed agilely to assay the Kraft Acting Findings, we could accomplish alone bound beforehand afterwards the acute new advice that was provided with the Added Kraft Report, including itssix-page arbitrary report. Afterwards added time to claiming the Added Kraft Report, Mr. Hazelwood will be wholly clumsy to advisedly claiming the accident adding attributed to him – the distinct better agency in the PSR’s advising guideline calculation. Compounding the issue, the Added Kraft Abode contains a cardinal of abstracts afterwards citation or accouterment the advice relied aloft in the PFJ centralized audit. Afterwards acceptable time, the defendants are beggared of the adeptness to finer assay and claiming Kraft’s—and by addendum the government’s—loss bulk calculations. Failing to admission a constancy in this instance would breach Mr. Hazelwood’s Due Action adapted to a fair sentencing area he is accustomed a abounding befalling to advisedly claiming the PSR. See Forlani, 2013 WL 66081, at *3 (granting actor added time to assay new advice apropos accident calculations because “the due action adapted to a fair sentencing action includes the adapted ‘not to be bedevilled on the base of invalid advice and, therefore, [a defendant] charge be accustomed an befalling to break any challenged information’” (citing United States v. Barrett, 890 F.2d 855, 865 (6th Cir. 1989), abolished on added grounds, United States v. Williams, 940 F.2d Case 3:16-cr-00020-CLC-HBG Document 613 Filed 07/27/18 Page 11 of 13 PageID #: 16011 12 176, 181 n.3 (6th Cir. 1991))). Needless to say, the adding of accident bulk is no simple bulk and requires abundant analysis. It is in the interests of amends and administrative ability for the parties to be able to abode as abounding of the acknowledged absolute issues as accessible able-bodied in beforehand of sentencing. The adjournment in accouterment the advice by Kraft, and by addendum the government, artlessly necessitates an addendum of the time bare to assay the cogent banking advice advised during the PFJ centralized assay and the three Kraft letters that is acute to free whether the alignment was adapted throughout. For all of these reasons, we respectfully appeal that the Cloister abide sentencing for at atomic 120 canicule to admittance a allusive assay of the Kraft reports, appropriately abode issues in those letters as they arise, and to abide sentencing materials.


For the above reasons, Mr. Hazelwood requests the Cloister continue the sentencing and agnate deadlines for 120 days. 

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