Warner's pre-sentencing report that called for a jail sentence said his offshore account was the biggest ever found. In fact, the lawyers pointed out, Olenicoff had $240 million stashed offshore. The Olenicoff defense worked. On January 14, 2014, District Court Judge Charles P. Kocoras sentenced Warner to two years' probation and 500 hours of community service. The judge rejected the prosecution's recommendation for jail time of one year and one day, to serve as a deterrent to other tax cheats. Olenicoff, who also got two years' probation and community service, pleaded guilty to filing a false tax return—a felony. Warner pleaded guilty to the more serious charge of tax evasion.