P. v. Kapral CA5
purchase and develop 80 acres of land. His dealings with the business culminated in charges for embezzlement (Pen. Code, § 508) and grand theft (§ 487, subd. (a)). Additional tax evasion charges followed (Rev. & Tax. Code, § 19706).
The alleged victims to the theft crimes were McFarland Partners LLC (McFarland) and VDC LLC (VDC). Kapral eventually settled his case via negotiated plea with the district attorney. The agreement reached by the parties entailed a conviction to an amended tax evasion charge (Rev. & Tax. Code, § 19705, subd. (a)(1)), restitution to the state Franchise Tax Board, and the dismissal of the original charges.
Central to this appeal, the negotiated plea included an agreement for a future “restitution hearing/bench trial” to determine restitution on the dismissed charges. In addition, the plea form included a typical Harvey waiver. At the plea hearing, Kapral’s counsel informed the court, “[T]he restitution hearing on those dismissed counts … will be ba
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