Judge Frederic Block
In addition to incarceration and supervision after pleading guilty to health care fraud and aggravated identity theft, Cohan was subject to a $600,000 forfeiture judgment and a $607,186 restitution judgment. District court rejected Cohan’s claim the government should be estopped from enforcing the restitution judgment because it promised to apply forfeited funds to restitution. Because his plea agreement lacked an agreement to apply forfeited funds to his restitution obligation, Cohan’s understanding was at odds with his plea agreement’s merger clause. Further, later events showed the assumption that Cohan could not pay restitution to his fraud’s victims was not well founded. The government’s collection efforts uncovered more than $627,000 in liquid assets beyond the $222,054 the government seized under a forfeiture order. Ruling that Cohan must pay restitution and forfeiture, and noting that there was a shortfall exceeding $350,000, the court required Cohan’s restitution obligation be fully met before the government executes its proposed second amended forfeiture order. Upon receipt of certain garnished funds, the government was to disburse those funds to Cohan’s victims, in the amounts set forth in a July 23, 2010, judgment.
