United States v. Manavalan, 2:23-cr-00192

Defendant Thanjavur Manavalan is charged with 14 counts of aiding and assisting the preparation and presentation of false and fraudulent tax returns.
The case involves complex tax matters concerning 35 taxpayers, inclusion of an undercover agent, and voluminous discovery: approximately 240,000 pages, 76 boxes of documents, and multiple terabytes of digital evidence.
Defendant requested to continue the trial date from September 22, 2025 to January 20, 2026 and to extend the pretrial motions deadline to November 21, 2025, citing the extensive discovery and complexity.
The Government did not oppose the requested continuance.
The Court found that the need for additional preparation time outweighed the interest in a speedy trial; defendant also waived speedy trial rights through February 3, 2026.
The Court denied without prejudice the parties’ proposed scheduling order for certain motions in limine as it did not give sufficient review time but allowed for resubmission.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Motion to continue trial and amend scheduling	No opposition	Continuance necessary due to discovery volume and case complexity	Granted; new trial/pretrial dates set
Speedy Trial Act considerations	No opposition	Waiver of speedy trial rights; need sufficient prep time	Delay excluded from speedy trial clock
Adequacy of proposed motions in limine schedule	N/A	Sought later deadline for certain motions in limine	Denied without prejudice
Need for Daubert hearing scheduling	N/A	N/A	Parties ordered to propose date

No official reporter cases cited in the opinion.