United States v. Chen, 2:22-cr-00035

Defendant Ken J. Chen entered a Rule 11(c)(1)(C) plea agreement and pled guilty to an Information charging tax evasion (26 U.S.C. § 7201) and willful failure to account for/pay withholding and FICA taxes (26 U.S.C. § 7202).
Plea, arraignment, and initial appearance occurred April 6, 2022; Chen appeared by videoconference with counsel and waived indictment under Fed. R. Crim. P. 7(b).
Chen expressly consented under 28 U.S.C. § 636(b)(3) to have a Magistrate Judge accept his guilty plea; the Magistrate observed and found Chen competent and lucid during the Rule 11 colloquy.
The Magistrate conducted the Rule 11 colloquy, advised Chen of rights, confirmed the accuracy of the statement of facts attached to the plea agreement, and found a factual basis for the plea.
The Magistrate concluded the plea was knowing and voluntary and recommended acceptance of the guilty plea; acceptance of the plea agreement itself was deferred to the District Judge pending a presentence investigation report.
Plea agreement contains sentencing terms, an appellate-waiver provision with limited preserved claims, restitution and tax-filing/payment obligations; a written presentence report will be prepared and objections must comply with local rules.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Validity of waiver of indictment and pleading to an Information	Government: Chen waived indictment after being advised of charges and rights	Chen: no contest; he knowingly waived indictment and proceeded	Court: waiver valid under Rule 7(b); plea accepted conditionally
Competence and voluntariness of guilty plea	Government: Rule 11 colloquy and magistrate observation show competence and voluntariness	Chen: affirmed understanding, no claim of incapacity or coercion	Court: Magistrate satisfied Chen was competent and plea was knowing and voluntary
Consent to Magistrate Judge accepting plea	Government: Chen expressly consented pursuant to 28 U.S.C. § 636(b)(3)	Chen: consented to magistrate taking plea; no objection	Court: Magistrate may accept plea with express defendant consent (recommendation made)
Factual basis and recommendation to accept plea agreement	Government: statement of facts supports crimes; plea agreement is sole promise	Chen: confirmed facts and that he is guilty; agreed to terms (restitution, tax obligations)	Court: factual basis exists; Magistrate recommended acceptance; district judge to decide after PSR

United States v. Cukaj, [citation="25 Fed. App'x 290"] (6th Cir. 2001) (magistrate judge may accept a guilty plea with the defendant's express consent)
United States v. Wandahsega, 924 F.3d 868 (6th Cir. 2019) (failure to object to a magistrate's report waives de novo review and appeal rights)
Thomas v. Arn, 474 U.S. 140 (1985) (failure to file timely objections to a magistrate judge's report waives de novo review)