Federal clemency record
Timothy S. Smith
Summary
Timothy S. Smith received a pardon on January 20, 2026, from President Donald Trump for a conviction involving conspiracy to defraud the Internal Revenue Service.
Clemency record · 1 grant
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).