Timothy S. Smith
Pardon by Donald J. Trump
The Case
Facts on file from the DOJ Office of the Pardon Attorney
- Offense
- Conspiring to defraud the Internal Revenue Service
- District
- Southern District of New York
- Original Sentence
- Five years' probation (as amended) (November 19, 1987)
- Clemency Type
- Pardon — full forgiveness, restores civil rights
Case Overview & Context
Plain-English summary of the case and the legal context for this type of clemency
Case Overview
Timothy S. Smith was convicted of conspiring to defraud the Internal Revenue Service in the Southern District of New York. On November 19, 1987, he was sentenced to five years' probation, which was later amended.
Pardon Context
A pardon is an act of executive clemency that forgives the offense and restores civil rights such as voting, jury service, and firearm possession, though the conviction itself remains part of the recipient's record. Under Article II of the Constitution, the presidential pardon power is absolute for federal offenses and requires no judicial review or approval from other branches of government. The president's personal reasoning for this specific grant is not publicly documented.
AI-generated summary based on public clemency records. The president's specific personal reasoning for this grant is not publicly documented.
Constitutional authority: Article II, Section 2 of the Constitution grants the President “Power to grant Reprieves and Pardons for Offenses against the United States.” This power is absolute for federal crimes — Congress cannot override it, and no judicial review is required. The president is not required to publish reasons for individual grants.