Summary
Timothy S. Smith received a pardon on January 20, 2026, from President Donald Trump for conspiracy to defraud the Internal Revenue Service.
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Clemency record
Pardon · January 20, 2026
Granted by Donald Trump (Republican)
Conspiring to defraud the Internal Revenue Service
Original sentence: 60 months probation (sentenced November 19, 1987, Southern District of New York).
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