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of the United States on or before April 15, 1988.
Defendant further acknowledges that he did not file his
1987 tax return until August 1990. On April 15, 1988,
defendant owed income tax to the United States of at
least $687, in addition to the amount of tax that was
withheld from his pay and paid on his behalf by his
employer. In addition, defendant attempted to evade
the payment of income tax for the calendar year 1987 by
submitting six false Employee's Withholding Allowance
Certificates (Form W-4) to his employer, in which he
falsely claimed that he was entitled to ten withholding
allowances, in order to prevent his employers from
withholding the proper amount of income tax from his
pay.
6. Pursuant to [section] 1B1.3 of the United
States Sentencing Guidelines, the defendant and his
attorney and the government further agree and stipulate
that during calendar year 1985, defendant had gross
income of $48,365 and taxable income of $44,205. Upon
that income, defendant owed to the United States at
least $7,999 in income tax in addition to the amount of
tax withheld and paid on his behalf by his employer.
Defendant knew that he was required by law on or before
April 15, 1986 to make an income tax return to the
Internal Revenue Service and to pay his income tax.
Defendant wilfully failed to file an income tax return
and failed to pay his income tax on or before April 15,
1986. Defendant further acknowledges that he did not
file his 1985 tax return until August 1990. In
addition, defendant attempted to evade the payment of
income tax for the calendar year 1985 by submitting
four false Employee's Withholding Allowance
Certificates (Form W-4) in which he falsely claimed
that he was entitled to ninety-nine withholding
allowances, in order to prevent his employers from
withholding the proper amount of income tax from his
pay.
On September 30, 1992, the court accepted petitioner's
guilty pleas. Petitioner was convicted of tax evasion in
violation of section 7201 for 1986 and for willful failure to
file a return in violation of section 7203 for 1987. He was
sentenced to 3 years' probation.
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