United States v. Amodeo

Amodeo pleaded guilty to involvement in a criminal scheme to divert his clients’ payroll taxes. He agreed to forfeit many assets, including the ownership of two shell corporations. The district court entered a preliminary forfeiture order that divested Amodeo of those assets. After no third parties asserted an interest in the corporations, the court entered a final forfeiture order that transferred ownership of them to the government. Years later, the corporations were named as defendants in a lawsuit brought by victims of Amodeo’s scheme. The government then successfully moved to vacate the final forfeiture order as to the corporations. Amodeo appealed the partial vacatur on the ground that the district court lacked the authority to enter it. The Eleventh Circuit dismissed his appeal. The partial vacatur caused him no injury, so Amodeo lacks standing to complain about it regardless of whether or not the district court possessed authority. View "United States v. Amodeo" on Justia Law