Federal clemency case file
Pardon of Timothy S. Smith
Granted January 20, 2026 by Donald Trump (Republican).
In-depth case review
Timothy S. Smith was convicted in the Southern District of New York in 1987 of conspiring to defraud the Internal Revenue Service. He was sentenced to 60 months probation. On January 20, 2026, President Donald Trump granted Smith a pardon.
Record anchor: DOJ warrant.
Court detail: charges, district, and sentence fields available.
Connection posture: donations and lobbying records are displayed as records to review, not proof of motive.
Document viewer
Source documents
DOJ warrant
DOJ Office of the Pardon Attorney · Primary-source verified
Court case
Offense and conviction
Conspiring to defraud the Internal Revenue Service
Southern District of New York · 1987
Sentence and money
Original penalties
Sentence
60 months probation
Sentenced November 19, 1987 · Southern District of New York
Restitution or fine detail has not been extracted yet.
People and petition history
Case relationships
Co-defendants
Co-defendant data has not been extracted yet.
Petitions
Petition detail has not been extracted yet.
Connection records
Donations, lobbying, and disclosed activity
These rows are source-linked records to review. They do not, by themselves, establish why clemency was granted.
FEC donation records
No matched FEC donation rows are currently attached to this recipient.
Lobbying records
No matched lobbying filings are currently attached to this grant or recipient.
Source trail
Documents and citations
- justice.gov
DOJ warrant
Executive Grant of Clemency document or DOJ warrant link for this grant.
Primary-source verified · DOJ Office of the Pardon Attorney