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for the calendar year 1985, was the sum of $25,046.00,
and that the amount of tax due and owing thereon was
the sum of $8,456.00, whereas, as he then and there
well knew and believed his taxable income for the
calendar year was the sum of $29,166.55, upon which
said taxable income there was owing to the United
States of America an income tax of $10,033.00; in
violation of Title 26, United States Code, Section
7201.
On August 23, 1989, petitioner entered into a plea agreement
with the United States. The pertinent parts of the plea
agreement read as follows:
it is agreed by and between the United States and Mr.
Boettner as follows:
1. Mr. Boettner will waive his right * * * to be
charged by indictment and will consent to the filing of
a one count information to be filed in the United
States District Court for the Southern District of West
Virginia * * *.
2. Mr. Boettner will plead guilty to a violation
of Title 26, United States Code, Section 7201 (tax
evasion) as charged in said information.
* * * * * * *
4. Mr. Boettner will work with representatives of
the Internal Revenue Service for the purpose of: (a)
determining (by taxable period) the total net income
and taxable income derived by Mr. Boettner as a result
of his activity which resulted in this plea agreement
for the calendar years 1985 to the present; (b) filing
correct federal income tax returns for the calendar
years 1985 to the present, if due: (c) amending
existing returns on file for the calendar years 1985 to
the present, if due; (d) amending existing returns on
file for the calendar years 1985 to the present to
include the net income and taxable income determined in
item (a); and (e) paying all taxes determined to be due
and owing to the fullest extent possible. * * * Mr.
Boettner will agree to the release of all tax-related
information obtained by the United States Attorney's
Office during the course of this investigation for the
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