People v. Karajah CA3

Filed 9/10/25 P. v. Karajah CA3 NOT TO BE PUBLISHED California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

THIRD APPELLATE DISTRICT

(Sacramento) ---- THE PEOPLE, C101853

Plaintiff and Respondent, (Super. Ct. No. 23FE000167)

v.

ISMAIL KARAJAH,

Defendant and Appellant.

Appointed counsel for defendant Ismail Karajah asks this court to review the record and determine whether there are any arguable issues on appeal. (People v. Wende (1979) 25 Cal.3d 436.) Having examined the entire record, we find no arguable error that would result in a disposition more favorable to defendant and therefore will affirm. BACKGROUND The People charged defendant with conspiracy to file false tax returns, six counts of filing false tax returns, two counts of engaging in business without a license, five counts of money laundering, and alleged that defendant’s pattern of related fraudulent conduct involved the taking of more than $500,000, and that the value of his money laundering transactions exceeded $150,000. The trial court issued a temporary

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restraining order (TRO) prohibiting defendant from selling or encumbering two parcels of real property and issued notices of the pendency of the action for both parcels. The parties agreed that defendant would plead guilty to two counts of filing a false tax return and admit that his pattern of related fraudulent conduct involved the taking of more than $100,000. Defendant also agreed that he owed $7,158,838 in restitution and would pay $500,000 of that amount in the next six months. If defendant timely paid the $500,000, the parties agreed that the trial court would sentence him to three years in prison. However, if he failed to pay, the court would instead sentence him to three years eight months in prison. The People agreed to dissolve the TRO and expunge the notices of pendency of action for the two parcels of property when defendant entered his pleas. As part of the agreement, defendant stipulated to the following facts: (1) he played an instrumental role in establishing Aztec Tobacco Distributors, Inc.; (2) he was aware that this company purchased untaxed tobacco products from out of state; (3) he was aware that the company received and stored these products in California; (4) he was aware of the company’s bank account balances and coordinated the payments for untaxed tobacco products; (5) he was aware the company sold untaxed tobacco products to customers in California; (6) he told an accountant to file tobacco excise tax returns showing $0 in taxable distributions to avoid paying $7,158,838 in excise taxes; (7) he received at least $525,000 from the company, which he deposited into his bank account. Defendant also stipulated that his offenses involved: (1) planning, sophistication, or professionalism; (2) the attempted or actual taking or damage of great monetary value; and (3) a large quantity of contraband. At the plea hearing, the parties initially sought to continue the hearing before agreeing to return later that afternoon. After taking additional time, the trial court reviewed the rights defendant would be waiving by pleading guilty, and defendant confirmed he understood these rights. The court then asked if defendant had enough time to speak to his attorney about possible defenses and the consequences of the plea, to