- 3 -
Background
Petitioner is an attorney who previously practiced law in
West Virginia until his license to practice was suspended in
1992. In 1974, petitioner was elected to the West Virginia House
of Delegates. In 1978, he was elected to the West Virginia State
Senate. Some time later, petitioner became the West Virginia
State Senate majority leader. In 1984 petitioner unsuccessfully
ran for the position of State Attorney General.
In 1987, the U.S. Attorney's office began an investigation
of political corruption in West Virginia. Petitioner was
investigated with respect to certain loan transactions and
interest payments in 1984 and 1985. The investigation concluded
that petitioner secured a $25,000 loan in 1984. Interest
payments were made on the loan by certain third parties in 1985.
Petitioner did not report the interest payments as income on his
1985 Federal income tax return.
At the conclusion of the investigation, petitioner waived
his right to be charged by indictment and consented to the filing
of a one-count information against him. The information charged
that petitioner:
did willfully attempt to evade and defeat a significant
part of the income tax due and owing by him to the
United States of America for the calendar year 1985, by
filing and causing to be filed with the Director,
Internal Revenue Service Center, at Cincinnati, Ohio, a
false and fraudulent U.S. Individual Income Tax Return,
Form 1040, wherein he stated that his taxable income
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011