Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 1 of 8

THE HONORABLE RONALD B. LEIGHTON

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UNITED STATES DISTRICT COURT

WESTERN DISTRICT OF WASHINGTON
AT TACOMA

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UNITED STATES OF AMERICA,

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No. CR 14 5348 RBL

Plaintiff,

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v.
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STIPULATED MOTION TO
MODIFY CONDITIONS OF
DEFENDANT CHRISTOPHER
MROWCA'S BOND

CHRISTOPHER MROWCA, et al.,

Defendants.

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NOTE ON MOTION CALENDAR:

JUNE 26, 2015

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I. Stipulated Motion

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The United States of America and Defendant Christopher Mrowca hereby request that the
Court enter an order modifying the conditions of Mrowca's Appearance Bond (Dkt. # 18).

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On August 14, 2014, the Court entered an Appearance Bond setting forth the conditions

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of Mrowca's release; one such condition is an Agreement to Forfeit Property: Lookout Inn

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Guesthouse & Suites (the Inn) located at 6901 Lookout Road, Boulder, CO 80301 (Dkt. # 18).

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Previously, on August 8, 2014, pursuant to 18 U.S.C. 3141(c)(1)(B)(xi) in consideration of

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Mrowca's release from jail, Mrowca's parents (Jacek and Halina Mrowca) 1 executed the

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Agreement to Forfeit Property (Dkt. # 18).
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On February 12, 2015, Mrowca pleaded guilty to one count of Conspiracy to Commit

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Jacek and Halina Mrowca own the Inn (Dkt. # 18).

STIPULATED MOTION AND ORDER - 1

NO. CR 14 5348 RBL

McKay Chadwell, PLLC

600 University Street, Suite 1601
Seattle, Washington 98101-4124
(206) 233-2800 Fax (206) 233-2809

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 2 of 8

Securities Fraud (Dkt. # 64), and on June 5, 2015, the Court sentenced him to a term of 36

months imprisonment. Mrowca will surrender for service of his sentence on a date to be

determined by Probation or Pretrial Services (Dkt. # 111). Mrowca has adhered to the conditions

of his Appearance Bond (Dkt. # 18).

Jacek and Halina Mrowca would like to sell the Inn, the property which is currently used

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as surety for their sons bond and continued release. In fact, the couple have located buyers with

an anticipated closing date of July 2, 2015, which will proceed as planned if the Court grants this

stipulated motion.

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In order to allow Jacek and Halina Mrowca to sell their property, the parties

request that the Court modify the conditions of the Appearance Bond and allow the proceeds

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from the sale of the Inn to be used as the surety. The proceeds of the sale of the Inn, in an
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amount not less than $500,000.00, will be held in a Like-Kind Exchange Under IRC Code

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Section 1031. 2

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In addition, Jacek and Halina Mrowca have signed a Personal Surety for $500,000.00
cash. See Personal Surety attached as Exhibit A. The proceeds of the sale of the Inn

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($500,000.00) constitute an amount equal to the current surety of the Inn itself.

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Gains from the sale of business or investment property are taxable and generally due at time of sale. IRC Section
1031 provides an exception and taxes are not due if the gains are reinvested in a similar property as part of a
qualifying like-kind exchange. A gain deferred in a like-kind exchange under IRC Section 1031 is tax-deferred. See
http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031
STIPULATED MOTION AND ORDER - 2
NO. CR 14 5348 RBL

McKay Chadwell, PLLC

600 University Street, Suite 1601
Seattle, Washington 98101-4124
(206) 233-2800 Fax (206) 233-2809

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 3 of 8

Dated this 15th day of June, 2015.

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McKAY CHADWELL, PLLC

ANNETTE L. HAYES
United States Attorney

s/ Robert G. Chadwell
s/ Thomas M. Brennan
Robert G. Chadwell, WSBA No. 22683
Thomas M. Brennan, WSBA No. 30662
Attorneys for Christopher Mrowca
600 University Street, Suite 1601
Seattle, WA 98101-4124
Telephone: (206) 233-2800
Facsimile: (206) 233-2809
E-mail: rgc1@mckay-chadwell.com
tmb@mckay-chadwell.com

/s/ Justin W. Arnold

Justin W. Arnold
Assistant United States Attorney
United States Attorneys Office
700 Stewart Street, Suite 5220
Seattle, WA 98101
Telephone: (206) 553-3903
Facsimile: (206) 553-2422
E-mail: justin.arnold@usdoj.gov

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STIPULATED MOTION AND ORDER - 3
NO. CR 14 5348 RBL

McKay Chadwell, PLLC

600 University Street, Suite 1601
Seattle, Washington 98101-4124
(206) 233-2800 Fax (206) 233-2809

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 4 of 8

II. Order

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The Court has considered the foregoing stipulated motion related to the conditions of the
August 14, 2014 Appearance Bond (Dkt. # 18) of defendant Christopher Mrowca and hereby

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orders that the Appearance Bond (Dkt. 18) shall be modified as follows:
The Agreement to Forfeit Property: Lookout Inn Guesthouse & Suites (Inn), located at
6901 Lookout Road, Boulder, CO 80301, shall be replaced with the Personal Surety executed
by Jacek and Halina Mrowca in the amount of $500,000.00, attached to this Order, which

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constitutes the proceeds of the sale of the Inn and which shall be held in an IRC Code Section
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1031 exchange account.

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Dated this _____ day of June, 2015.

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United States District Judge Ronald B. Leighton

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STIPULATED MOTION AND ORDER - 4
NO. CR 14 5348 RBL

McKay Chadwell, PLLC

600 University Street, Suite 1601
Seattle, Washington 98101-4124
(206) 233-2800 Fax (206) 233-2809

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 5 of 8

Exhibit A

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 6 of 8

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 7 of 8

Case 3:14-cr-05348-RBL Document 115 Filed 06/15/15 Page 8 of 8

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CERTIFICATE OF SERVICE
I hereby certify that on June 15, 2015, I electronically filed Stipulated Motion to Modify

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Conditions of Defendant Christopher Mrowcas Bond using the CM/ECF system, which will

send notification of such filing to all registered parties on this case, listed below:

Robert G Chadwell

rgc1@mckay-chadwell.com

Katheryn Kim Frierson

Katheryn.K.Frierson@usdoj.gov

Casey M Arbenz

casey@hesterlawgroup.com

Justin Wells Arnold

justin.arnold@usdoj.gov

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Celia Howes

chowes@hoevet-boise.com

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Richard J Troberman

tmanlaw@aol.com

Ronald H Hoevet

rhoevet@hoevet-boise.com

Thomas Matthew Brennan

tmb@mckay-chadwell.com

Matthew H Thomas

matthew.h.thomas@usdoj.gov

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DATED this 15th day of June, 2015.

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s/ Samantha N. Cayabyab
Samantha N. Cayabyab
Legal Assistant
McKay Chadwell, PLLC
600 University Street, Suite 1601
Seattle, WA 98101
Phone: (206) 233-2800
Facsimile: (206) 233-2809
E-mail: snc@mckay-chadwell.com

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CERTIFICATE OF SERVICE - 1
No. CR14-5348RBL

McKay Chadwell, PLLC

600 University Street, Suite 1601
Seattle, Washington 98101
(206) 233-2800 Fax (206) 233-2809