Three more Miske associates who previously made deals and pleaded guilty have appeared before Chief Judge Derrick Watson over the past two weeks for sentencing.

The first was Tricia Castro, 53, Miske’s longtime accountant. She pleaded guilty in June 2021 to a single count of conspiracy to defraud the United States “for the purpose of impeding, impairing, obstructing and defeating the lawful governmental functions of the IRS in the ascertainment, computation, assessment, and collection of revenue, namely, income and employment taxes….”

The charge carries a maximum sentence of 5 years in prison and/or a $250,000 fine, plus supervised release of up to three years.

According to her plea agreement, Castro was an accounting manager at AATS, LLC from 2009 to 2016, then was a partner at Egami & Ichikawa CPAs, Inc., until 2018.

Castro conspired with Mike Miske, Delia Fabro Miske, and Jason Yokoyama to “conceal funds and income from the IRS” by preparing and filing false tax returns, according to her plea agreement.

In a heavily redacted sentencing statement filed in court several weeks ago, Castro’s California-based attorney, Edward M. Robinson said Castro does not deny that her illegal activities “had far-reaching consequences,” he objected to the conclusion of the government’s presentence report that Castro was “motivated by apparent greed…”

Robinson said she had been paid a “salary as a CPA and did not receive any additional compensation or benefit of any kind for her tax preparation work that gave rise to her criminal prosecution.”

According to statements by people who knew her, Castro was “thoroughly devasted and remorseful” following her arrest, and “”[f]illed with frustration, anger, disbelief, and guilt.” This apparently led to mental health issues, which Robinson referenced only obliquely, as well as continuing “vulnerability.”

But Castro “has taken responsibility for her role and actions and is deeply ashamed of them,” according to the Reverend David J. Gierlach. “I believe she has completed that transformation from who she was to who she is today based on my frequent contact with and observations of her.”

Gerlock’s character reference letter was filed under seal, along with letters from eight others. None has been made public, but Robinson quoted Gerlock’s letter while arguing that Castro should be sentenced to a term of probation, with no prison time.

Castro has become “a shining example of post-offense rehabilitation,” Robinson argued.

During a 50-minute hearing, Judge Watson approved a 1-level reduction from federal sentencing guidelines that had been recommended by prosecutors based on her efforts at rehabilitaton. In addition, Watson found Castro to be a “Zero-Point Offender” under a new provision of the sentencing guidelines which allows an additional 2-step reduction.

Watson then sentenced Castro to a 6-months imprisonment followed by 6-months home detention, and three years supervised release. Watson recommended she serve her sentence in one of two federal medical centers. He further recommended she undergo a mental health assessment and any necessary treatment, and also receive Vocational and Educational Training.

Watson also ordered $437,608.80 in restitution, apparently the estimated amount of tax avoided through the preparation and filing of false tax returns. The judge ordered the parties to discuss whether the restitution should be imposed “jointly and severally” with Mike (or his estate) and Jason Yokoyama, Miske’s former employee, business partner, and trustee.

Castro’s attorney requested the court to “apportion this restitution liability among Ms. Castro, Mr. Miske, and Mr. Yokoyama in a manner that reflects the level of contribution to the IRS’s loss as well as the economic circumstances of each defendant.”

Next up: A man who considered Mike Miske to be his best friend.