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2011 Court Cases

December 20, 2011

Vincent Green

Vincent Green, Green Key, Inc., was indicted by the Jefferson County Grand Jury on four felony counts of Theft by Failure to Make Required Disposition of Property. These charges are related to $38,189.64 in collected sales tax and withholding tax that was not remitted to the Commonwealth.  Debra Clancy investigated this case,  Jefferson Circuit Court Indictment 11-CR-003759, and presented it for prosecution.

December 19, 2011

Versie Antle

Versie AntleVersie Antle of Russell Springs, Kentucky pled guilty to two felony counts of Theft by Failure to Make Required Disposition of Property and two felony counts of Theft by Deception.  She was sentenced to five years which was diverted for five years or until restitution is paid in full. These counts were in relation to the operation of a business, East 80 Chevron, Inc., and the failure to remit collected sales and use tax and payroll withholding tax, along with the issuance of two bad checks to the Department of Revenue.  Ms. Antle was required by the court to pay restitution in the amount of $22,459.49 at the rate of $150 per month.  Debra Clancy investigated this case and presented it for prosecution.  The case is Russell Circuit Court indictment 11-CR-00025.

December 12, 2011

Gene and Teresa Pulley

pic of Gene PulleyGene and Teresa Pulley were both sentenced to eight years for one count of Theft by Failure to Make Required Disposition of Property 0-$10,000 and three years for each of four counts of Theft by Failure to Make Required Disposition of Property 0-$300, all Class D felonies. In addition to these charges they were  sentenced to three years on each of nine counts of Theft by Deception, all Class D felonies. They were given pretrial diversion for five years or until all restitution ($54,013.30) owed the Department of Revenue is paid in full. As a condition of this diversion they are not allowed to own or operate a business in

pic of Teresa PulleyKentucky that involves the collection of sales or withholding tax.  These cases, Logan Circuit Indictments CR-10-00061 and CR-10-00062, were in reference to unremitted sales tax and withholding tax and were investigated by Debra Clancy.

November 30, 2011

David Phillips

David Phillips, T.S.P., Inc. was indicted by the Franklin County Grand Jury on six felony counts of Theft by Failure to Make Required Disposition of Property. These charges are related to $109,548.18 in collected sales tax that was not remitted to the Commonwealth. Debra Clancy investigated this case, Franklin Circuit Court Indictment 11-CR-00253, and presented it for prosecution.

November 16, 2011

Nancy Nesbitt

Nancy NesbittNancy Nesbitt, New Horizon Pizza, Inc., pled guilty to three  counts of Theft by Failure to Make Required Disposition of Property and one count of Theft by Deception, both felonies, in Jefferson Circuit Court. She was sentenced to five years which was diverted for five years or until restitution is paid in full. The total amount of restitution is $112,077.99. This is in reference to unremitted sales tax and a check that was returned by the bank for insufficient funds. Debra Clancy investigated this case, Jefferson Circuit Court Indictment 10-CR-3966, and presented it for prosecution.

November 10, 2011

Scott Appelman

Scott AppelmanScott Appelman, Appeljack’s Pub and Grill, pled guilty to one felony count of Theft by Failure to Make Required Disposition of Property in Boone County Circuit Court. He was granted diversion for five years during which time he must pay restitution in the amount of $20,417.06. This case is related to collected sales tax that was not remitted to the Commonwealth.  Debra Clancy investigated this case, Boone Circuit Court Indictment 10-CR-00366, and presented it for prosecution.

November 4, 2011

Wesley Hamilton

Wesley Hamilton pled guilty to two counts of Theft by Failure to Make Required Disposition of Property, one for theft of sales tax and one for theft of payroll withholding tax in relation to the business East Kentucky Security Plus, Inc. He was given five years on each count, to be served concurrently. He was granted pretrial diversion for  five years during which he must pay restitution of $14,526.55.  Debra Clancy investigated this case, Franklin Circuit Court indictment 11-CR-00045, and presented it for prosecution.

November 1, 2011

James F. “Chum” Tackett

James F. “Chum” Tackett of Jenkins, Kentucky pled guilty to five felony counts of Filing a Fraudulent Individual Income Tax Return.  These charges are in relation to Tackett’s Kentucky individual income tax returns for 2005, 2006, 2007, 2008, and 2009.  Robin Kinney investigated this case and presented it for prosecution.  It is Letcher Circuit Court indictment 10-CR-00137.  Mr. Tackett will be sentenced in January 2012.

October 24, 2011

David H. Crouse, Jr.

David H. Crouse, Jr., of Crouse Concrete, Inc., pled guilty to 24 felony counts of Theft by Failure to Make Required Disposition of Property, involving the failure to remit to the state sales tax and payroll withholding taxes. Mr. Crouse was sentenced to two years. He was given probation for five years or until all restitution, in the amount of $184,980.25, is paid.  Debra Clancy investigated this case and presented it for prosecution.  It is Franklin Circuit Court indictment 10-CR-000038.

October 19, 2011

Ronald and Sheryl Karr

Ronald and Sheryl Karr were indicted in Jefferson County for willful failure to file six years of individual income tax returns, totaling approximately $198,000 in taxes, penalties and interest.  They were arraigned and plead not guilty on Oct. 24, 2011.  Robin Kinney investigated this case, Jefferson County Indictment 11-CR-003113, and presented it for prosecution.

October 10, 2011

Jeremy B. Williams

Jeremy B. Williams entered a guilty plea in October 2011, in McCracken County Circuit Court, to one felony count of Theft by Failure to Make Required Disposition of Property. Mr. Williams was indicted in December 2010 in reference to sales tax and withholding tax that was collected on behalf of two businesses he owned, and never remitted to the Commonwealth. The businesses were J. Williams Construction and Masonry Contractors, Inc. and Williams Masonry and Construction, LLC. Both businesses were located in Paducah, Kentucky. The total theft amount was $80,665.65. Mr. Williams was sentenced to four years under Pretrial Diversion. He made a $30,000 lump sum payment and must make full restitution of the remaining amount to the Department of Revenue within five years. Debra Clancy investigated this case, McCracken Circuit Court Indictment 10-CR-560, and presented it for prosecution.

September 30, 2011

Kevin Tabor

pic of Kevin TaborOn Sept. 30, 2011 Kevin Tabor was sentenced to two and one-half   years each on counts 1-14, Theft by Failure to Make Required Disposition of Property over $500, all to run concurrent for a total sentence of two and one-half years. Mr. Tabor was granted probation for two and one-half years on the condition that he pay restitution in the amount of $32,514.41 to the Department of Revenue within one year of his  sentencing. Debra Clancy investigated this case, McCracken Circuit Indictment 10-CR-00563.

September 27, 2011

William B. Tuttle

William B. Tuttle entered a guilty plea in Montgomery County Circuit Court, to two felony counts of Theft by Failure to Make Required Disposition of Property. Mr. Tuttle was indicted in October 2009 in reference to sales tax and withholding tax that was collected on behalf of his business, and never remitted to the Commonwealth. The business was B T’s Quick Mart, LLC and was located in Mt. Sterling, Kentucky. The total theft amount was $48,358.03. Mr. Tuttle was sentenced to five years under Pretrial Diversion. He must make full restitution to the Department of Revenue during this time. Debra Clancy investigated this case, Montgomery Circuit Court Indictment 09-CR-00244-001, and presented it for prosecution.

September 9, 2011

Angela Winkle

Angela WinkleAngela Winkle entered a guilty plea, in Franklin Circuit Court, to five felony counts of Theft by Deception. Ms. Winkle was indicted in September 2010 in reference to submitting five checks to the Department of Revenue that purported to pay sales tax that had been collected on behalf of her business, Winks Carryout. The business was located in Carrollton, Ky. The checks were returned by the bank for insufficient funds. The total theft amount was $20,691.33. Ms. Winkle was sentenced to five years under pretrial diversion. She must make full restitution to the Department of Revenue during this time. Debra Clancy investigated this case, Franklin Circuit Court Indictment 10-CR-00188, and presented it for prosecution.

August 10, 2011

Lorna Oaks

Lorna Oaks of Stanford, Kentucky, pled guilty to one count of Theft by Failure to Make Required Disposition of Property. She entered into a three-year period of pretrial diversion, which includes payment of restitution to the Department of Revenue in the amount of $13,192.99.  The charge was in connection with a business, FabricShop.com, and Ms. Oaks’ failure to remit sales tax collected from February 2006 through September 2009. Debra Clancy investigated this case and presented it for prosecution.  It is Lincoln County Circuit Court Indictment 11-CR-00030.

August 8, 2011

Jonathan N. Leber

Jonathan N. Leber, who had been indicted on three felony counts of Criminal Possession of a Forged Instrument Second Degree, entered a plea of guilty to all counts.  Leber, an accountant from Glasgow, Ky., was charged in relation to forged releases on liens filed by the Department of Revenue.  Each of the three counts was given a three-year sentence to run concurrently.  Probation was granted for five years.  David Whitehouse investigated this case and presented it for prosecution.  It is Bullitt Circuit Court Indictment 10-CR-00453.

July 27, 2011

Joseph A. Champa

Joseph A. Champa was indicted by the Jessamine County Grand Jury on one felony count of Theft by Deception in connection with passing a check to the Department of Revenue in April 2007 that he knew would not be honored.  This check purported to pay the corporation income tax that was owed by the business Hardwood Holding, Inc., for the tax year 2006 in the amount of $47,129.  Debra Clancy investigated this case and presented it for prosecution.  It is Jessamine County Indictment No. 11-CR-00189.

Benjamin P. Johnson

Benjamin P. Johnson was indicted by the Jessamine County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property and one felony count of Theft by Deception.  These thefts were related to the Nicholasville business Liquor Warehouse, Inc.  The Theft by Failure to Make Required Disposition of Property counts involved $58,670.47 in sales tax and $1,437.09 in withholding tax that were collected but never remitted to the Commonwealth.  The Theft by Deception count relates to a  check in the amount of $787.30 submitted by Johnson to the Department on the business account that he knew would not be honored.  Debra Clancy investigated this case and presented it for prosecution.  It is Jessamine County Indictment No. 11-CR-00188.

May 25, 2011

Charles C. Moberly

Charles C. Moberly of East Bernstadt, Kentucky was indicted by the Franklin County Grand Jury on two felony theft counts. These charges are in connection with a business, East Bernstadt Shell Mart, LLC, and the failure to remit collected sales tax, along with the issuance of a bad check to the Department of Revenue. Debra Clancy investigated this case and presented it for prosecution. The case is Franklin County Indictment CR-11-00083.

May 11, 2011

Kelly Miller

Kelly Miller of Pineville, Kentucky was indicted on five felony counts of Filing a False Individual Income Tax Return. These charges are in connection with individual income tax returns that were filed for tax years 2003, 2004, 2005, 2006, and 2007. Robin Kinney investigated this case and presented it for prosecution. The case is Franklin Circuit Court indictment  11-CR-00080.

Brooke Jones

Brooke Jones of Middlesboro, Kentucky was indicted on two felony counts of Failure to File an Individual Income Tax Return (2005, 2006), and one felony count of Filing a False Individual Income Tax Return (2007). Robin Kinney investigated this case and presented it for prosecution. The case is Franklin Circuit Court indictment 11-CR-00081-002.

Melody Jones

Melody Jones of Middlesboro, Kentucky was indicted on five felony counts of Failure to File an Individual Income Tax Return (2003, 2004, 2005, 2006, 2007). Robin Kinney investigated this case and presented it for prosecution. The case is  Franklin Circuit Court indictment 11-CR-00081-001.

May 5, 2011

Eugene Francis Hibben

Eugene HibbonsEugene Francis Hibben of near Bedford, Kentucky, pled guilty in Franklin Circuit Court to one felony count of Filing a False Kentucky Individual Income Tax Return for the 2009 tax year.  Hibben was given a one-year prison sentence, probated for five years.  Hon. Larry Cleveland prosecuted this case to its conclusion.  Robin Kinney investigated this case and presented it for prosecution.  The case is Franklin Circuit Court indictment 10-CR-00222.

May 4, 2011

Danny Atherton

Danny Atherton of Owensboro, Kentucky was indicted by the Daviess County Grand Jury on three felony counts of Theft by Failure to Make Required Disposition of Property and seven felony counts of Theft by Deception. These charges are in relation to the operation of a business, Double D Entertainment Group, LLC, dba: The Blind Parrot and the failure to remit collected sales and use tax and payroll withholding tax, along with the issuance of seven bad checks to the Department of Revenue. Debra Clancy investigated this case and presented it for prosecution. The case is Daviess Circuit Court indictment 11-CR-00281.

David Schrecker

David Schrecker of Owensboro, Kentucky was indicted by the Daviess County Grand Jury on three felony counts of Theft by Failure to Make Required Disposition of Property and seven felony counts of Theft by Deception. These charges are in relation to the operation of a business, Double D Entertainment Group, LLC, dba: The Blind Parrot and the failure to remit collected sales and use tax and payroll withholding tax, along with the issuance of seven bad checks to the Department of Revenue. Debra Clancy investigated this case and presented it for prosecution. The case is Daviess Circuit Court indictment 11-CR-00283.

April 28, 2011

George Michael Winchester

George Michael WinchesterGeorge Michael Winchester was convicted at jury trial in Fayette Circuit Court on four felony charges: one felony count of Failure to File an Individual Income Tax Return (2005) and three felony counts of Filing a Fraudulent Individual Income Tax Return (2006, 2007 and 2008).  Winchester, the owner and operator of A-1 Winchester Towing, was also indicted on 38 other charges related to the operation of that business.  Robin Kinney investigated this case and presented it for prosecution.  Hon. Andrea L. Mattingly Williams prosecuted this case to its conclusion.  The case is Fayette Circuit Court indictment 10-CR-000467.

April 15, 2011

Jeanna Tompkins Richardson

Jeanna RichardsonJeanna Tompkins Richardson of Lexington, Kentucky pled guilty in Fayette Circuit Court to one felony count of Theft by Failure to Make Required Disposition of Property. This charge is in connection to a business, Building Bridges, LLC, and the failure to remit collected payroll withholding tax.  Richardson was given a three-year sentence, diverted on conditions including the full payment of restitution.  Hon. Todd Bradbury prosecuted this case to its conclusion.  Debra Clancy investigated this case and presented it for prosecution.  The case is Fayette Circuit Court indictment 10-CR-1536.

March 26, 2011

Lori J. Leddy

Lori J. Leddy of Lexington, Kentucky pled guilty in Anderson Circuit Court to a felony charge of Theft by Failure to Make Required Disposition of Property.  This charge is in connection with a business, L.J. Pizza, Inc., dba Domino’s, and the failure to remit collected sales taxes.  Judge Charles R. Hickman gave Leddy a three-year sentence, diverted on conditions including the repayment in full of all restitution owed in the case.  Debra Clancy investigated this case and presented it for prosecution.  Hon. David Nutgrass prosecuted this case to its conclusion.  The case is Anderson Circuit Court indictment 10-CR-00055.

Shonathan M. Smith and Melissa A. Smith

Shonathan M. Smith and Melissa A. Smith, owners of the business Elite Interiors, were indicted on eight counts each of Theft by Failure to Make Required Disposition of Property, a Class D Felony.  Withholding tax of $19,262.00 was kept by the owners and not remitted to the Commonwealth over a period of 8 years.  Both were also indicted on eight counts each of Willful Failure to File Kentucky Income Tax Returns for tax years 2003- 2010, a Class D Felony.  Rob Watts, with the assistance of David Whitehouse, investigated these cases and presented them for prosecution.  They are Jefferson Circuit Court Indictment 12-CR-001037-001 and 12-CR-001037-002.

March 21, 2011

Thomas S. Karsner

Thomas S. Karsner, Farmers Kitchen of Frankfort, Inc., was indicted on three felony counts of Theft By Failure to Make Required Disposition of Property. These charges are related to collected sales tax and withholding tax that was not remitted to the Commonwealth. The total amount of stolen tax money is $16,137.05. Debra Clancy investigated this case and presented it for prosecution.  It is Franklin Circuit Court Indictment 12-CR-00080.

March 15, 2011

Versie Antle

Versie Antle of Russell Springs, Kentucky was indicted by the Russell County Grand Jury on four felony counts: two counts of Theft by Failure to Make Required Disposition of Property and two counts of Theft by Deception.  These charges are in relation to the operation of a business, East 80 Chevron, Inc., and the failure to remit collected sales and use tax and payroll withholding tax, along with the issuance of two bad checks to the Department of Revenue.  Debra Clancy investigated this case and presented it for prosecution.  The case is Russell Circuit Court indictment 11-CR-00025.

Michael W. Ward

Michael W. Ward, Carpe Diem Enterprises, Inc. of Covington, Ky., was indicted on one felony count of Theft by Failure to Make Required Disposition of Property in reference to collected sales and use tax and withholding tax that was not remitted to the Commonwealth. The total amount of stolen tax money is $19,703.78.  Debra Clancy investigated this case and presented it for prosecution.  It is Kenton Circuit Court Indictment 12-CR-00216.

February 23, 2011

Wesley O’Neal Hamilton

Wesley O’Neal Hamilton of Lexington, Kentucky was indicted by the Franklin County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property.  These charges are in relation to the operation of a business, East Kentucky Security Plus, Inc., and the failure to remit collected sales and use tax and payroll withholding tax.  Debra Clancy investigated this case and presented it for prosecution.  The case is Franklin Circuit Court indictment 11-CR-00045.

January 14, 2011

Marvin Berkowitz

Marvin Berkowitz of Jerusalem, Israel pled guilty in United States District Court for the Northern District of Illinois to a one count of conspiracy to defraud the Internal Revenue Service and to commit mail and wire fraud and one count of mail fraud.  These charges are in relation to an income tax refund fraud scheme in which Berkowitz and his co-defendants defrauded and attempted to defraud the Internal Revenue Service and several states.  Ann Roe investigated the portions of this case that affected Kentucky and identified and halted $454,926 in fraudulent Kentucky refunds connected to this scheme.  These were identified and reported to the IRS as part of their investigation of this case.  The case was prosecuted to its conclusion by Hon. Charles E. Ex, Hon. Maureen E. Merin and Hon. Dylan Smith.  The case is United States District Court for the Northern District of Illinois indictment 09-CR-144.

January 12, 2011

Jeffery R. Owen

Jeffery R. Owen.Jeffery R. Owen of Louisville, Kentucky pled guilty in Jefferson Circuit Court to 36 felony counts of Theft by Failure to Make Required Disposition of Property.  These charges are related the operation of three businesses, Children Today, Inc., Kids World of America, Inc. and JKTT, Inc., dba Academy of Learning of Louisville, Kids Kingdom I and II and Creative Years of Louisville, and the failure to remit collected payroll withholding taxes.  Judge James Shake gave Owen a ten-year prison sentence, diverted on conditions including the repayment in full of all restitution owed in the case.  Debra Clancy investigated this case and prepared it for prosecution.  Hon. John Balenovich prosecuted this case to its conclusion.  The case is Jefferson Circuit Court indictment 10-CR-000045.

 

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