Federal clemency record
Pardon · January 20, 2026
Granted by Donald Trump (Republican) to Timothy S. Smith
Summary
Timothy S. Smith received a full pardon on January 20, 2026, from President Donald Trump for conspiracy to defraud the Internal Revenue Service, a charge for which he was convicted in the Southern District of New York in 1987 and sentenced to 60 months of probation.
Offense
Conspiring to defraud the Internal Revenue Service
Southern District of New York · 1987
Original sentence
60 months probation
Sentenced November 19, 1987 · Southern District of New York