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Recent Cases

These are some recent developments in cases brought by the Kentucky Department of Revenue's Division of Special Investigations.  Information on older cases is also available.

March 11, 2014

Gregory Wilcheck


Gregory Wilcheck, of Myers Chevrolet-Oldsmobile-Cadillac, Inc. in Barbourville, was indicted by the Franklin County Grand Jury on one count of Theft by Failure to Make Required Disposition of Property, and three counts of Theft by Deception. This case is related to withholding tax that was collected, but not remitted to the Commonwealth. Mr. Wilcheck also submitted checks to the Commonwealth to pay collected taxes and the checks were returned by the bank for insufficient funds. The total amount of stolen money is $16,407.54.  Thomas Smith investigated this case and presented it for prosecution.

February 7, 2014

Jason Shuler


Jason Shuler, of Shuler’s Ole South BBQ of Daviess County, pled guilty to two felony counts of Theft by Failure to Make Required Disposition of Property. He was sentenced to five years of supervised diversion on each count. He must pay restitution to the Department of Revenue in the amount of $38,650.37. Thomas Smith investigated this case and presented it for prosecution.

February 28, 2014

Michael Jones


Michael Jones of Lexington pled guilty to six counts of Willfully Filing False Tax Returns.  Mr. Jones failed to report income used for personal expenses taken from businesses he controlled for the years 2005 to 2010. These counts, all Class D felonies, resulted from an investigation into Mr. Jones’ work as a former director of the Training Resource Center of the College of Justice and Safety at Eastern Kentucky University.  Mr. Jones was sentenced to two years on each count to run concurrently, but diverted for three years with full payment of restitution in the amount of $15,208.98.  Robin N. Kinney investigated this case and presented it for prosecution. 

February 25, 2014

Donald R. Black

Donald R. Black of Black’s Appliance Center in Russell County was indicted by the Franklin County Grand Jury on four counts of Theft by Failure to Make Required Disposition of Property, three Class C Felonies and one Class D felony. He was also indicted on eight felony counts of Theft by Deception, all Class D Felonies. These charges are related to collected sales tax and withholding tax that was collected, but not remitted to the Commonwealth. Mr. Black also submitted checks to the Commonwealth to pay collected taxes and the checks were returned by the bank for insufficient funds. The total theft amount is $124,346.33. Debra Crawford investigated this case and presented it for prosecution.

February 18, 2014

Scott Owens

Scott Owens, of Scott Owens Construction, Inc. in London, was indicted by the Franklin County Grand Jury on one count of Theft by Failure to Make Required Disposition of Property. This case is related to withholding tax that was collected, but not remitted to the Commonwealth. The total amount of stolen money is $10,928.10. Thomas Smith investigated this case and presented it for prosecution.

January 28, 2014

Michelle Doss

pic of Michelle DossMichelle Doss of MRDUCS, LLC, dba: Patriot Tire and Auto Service in Jefferson County pled guilty to one felony count of Theft by Failure to Make Required Disposition of Property. She was sentenced to five years, which was probated/diverted for five years on the condition that she pays restitution totaling $72,629.83 to the Department of Revenue during that time period.  Debra Crawford investigated this case and presented it for prosecution.

Glenn L. Greene Jr.

Glenn L. Greene Jr., of Harlan, was indicted by the Franklin County Grand Jury on two Class D felony counts of willfully making a false return with intent to evade payment of tax for the years 2002 and 2004.  Mr. Greene failed to report $423,327.91 in income in 2002 and $169,771.50 in 2004. Frank Fallis investigated this case and presented it for prosecution.

Trent L. Marshall

Trent L. Marshall, of Maysfield, was indicted by the Franklin County Grand Jury on 15 Class D felony counts of willfully failing to pay Kentucky individual income tax for the years 1998 through 2012, in the amount of $79,095.25. Those years, Mr. Marshall filed Kentucky returns, but did to pay any tax liability related to those returns, despite numerous contacts.  Debra Crawford investigated this case and presented it for prosecution. 

William J. Steverson

William J. Steverson, of Frankfort, was indicted by the Franklin County Grand Jury on six Class D felony counts of Failure to File a Kentucky Individual Income Tax return for tax years 2007 through 2012. The total unpaid tax liability due to Revenue is $7,352, excluding interest and penalties.  Frank Fallis  investigated this case and presented for prosecution.

January 6, 2014

Sharon Bliss Hoffman

Sharon Bliss Hoffman, pled guilty in Franklin Circuit Court to one count of willfully failing to file a tax return, a Class D felony. She was sentenced to one year, but was allowed diversion and supervised probation for five years. Ms. Hoffman was also ordered to pay the Department of Revenue restitution in the amount of $5,908. Thomas A. Smith investigated this case and presented it for prosecution. 

November 22, 2013

Stephen N. Kerr

Stephen N. Kerr, of The Cattle Pen Steakhouse in Russellville, was indicted by the Logan Circuit Grand Jury on two counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales and withholding tax that was collected and not remitted to the Commonwealth. The total amount of stolen money is $41,886.61.   Thomas Smith investigated this case and presented it for prosecution.

Gary R. Myers

Gary R. Myers was sentenced in Franklin Circuit Court, to five years in reference to four felony counts of Theft by Failure to Make Required Disposition of Property. These charges were related to sales tax that was collected from a business he owned in Shepherdsville, Ky., Cambron Trailers, that was not remitted to the Commonwealth. Mr. Myers was granted pre-trial diversion and ordered to pay restitution to the Kentucky Department of Revenue in the amount of $65,984.03.  Debra Crawford investigated this case and presented it for prosecution.

October 24, 2013

Roger Stradley

Roger Stradley, of Sparta Enterprise, Inc., was indicted by the Hardin Grand Jury on one count of Theft by Failure to Make Required Disposition of Property. This case is related to sales and use tax that was collected and not remitted to the Commonwealth. The total amount of stolen money is $85,559.82. The business was located in Hardin County. Thomas Smith investigated this case and presented it for prosecution.

October 18, 2013

Sharon Bliss Hoffman

Sharon Bliss Hoffmann, of Campbell County, Kentucky pled guilty in Franklin Circuit Court to one count of willfully failing to file Individual Income Tax Returns for the year of 2009. The judgment imposing sentence is postponed and suspended pending a pre-sentence investigation.  Thomas Smith investigated this case and presented it for prosecution.

October 11, 2013

Gary Myers

Gary Myers, of Shepherdsville, Ky., pled guilty in Franklin Circuit Court to four felony counts of Theft by Failure to Make Required Disposition of Property. These charges were in reference to the theft of $65,984.03 in sales tax that he collected on behalf of his business, Sundowner of Ky., and failed to remit to the Commonwealth. The business was located in Shepherdsville, Ky. Mr. Myers is scheduled to be sentenced on November 22, 2013 in Franklin County Circuit Court. Debra Crawford investigated this case and presented it for prosecution.

October 9, 2013

Ravi Parekh

Ravi Parekh, of Franklin Hospitality Group, Inc. was indicted by the Franklin Grand Jury on one count of Theft by Failure to Make Required Disposition of Property. This case is related to sales and use tax that was collected and not remitted to the Commonwealth. The total amount of stolen money is $42,309.62.

Parekh was indicted by the Franklin County Grand Jury on a second count of Theft by Failure to Make Required Disposition of Property in relation to sales and use tax that was collected and not remitted to the Commonwealth for the business of Lakshya Investment Group, Inc. The total amount of stolen money in the second matter is $56,316.63. Both businesses were located in Simpson County. Thomas Smith investigated these cases and presented it for prosecution.

August 20, 2013

Vijaykumar Patel

Vijaykumar Patel, Jai Maadi, Inc., dba: Comfort Inn in Walton, was indicted by the Boone County Grand Jury on one felony count of Theft by Failure to Make Required Disposition of Property, a Class C felony. This case is related to sales tax and withholding tax that was collected and not remitted to the Commonwealth. The total theft amount is $22,375.16. Debra Crawford  investigated this case and presented it for prosecution.

August 8, 2013

Caterina Colette Finley

Caterina Colette Finley, Animal Asylum, LLC, in Elizabethtown, was indicted by the Hardin County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales tax and withholding tax that was collected and not remitted to the Commonwealth. The total theft amount is $19,087.20. Thomas Smith investigated this case and presented it for prosecution.

August 7, 2013

Brian L. Jones

Brian L. Jones, Frozen Assets, LLC and I Scream Dreams, LLC, was indicted by the Franklin Circuit Court on four counts of Theft by Failure to Make Required Disposition of Property, two Class C felonies, one Class D felony and one misdemeanor. This case is related to sales tax and withholding tax that was collected and not remitted to the Commonwealth. The total theft amount from both businesses is $32,662.25. Frozen Assets, LLC was located in Boone County and I Scream Dreams, LLC was located in Kenton County. Debra Crawford investigated this case and presented it for prosecution.

August 6, 2013

Jason B. Shuler

Jason B. Shuler, of Shuler’s Ole South Barbeque, LLC, in Owensboro, was indicted by the Daviess County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales tax and withholding tax that was collected and not remitted to the Commonwealth. Thomas Smith investigated this case and presented it for prosecution.

Jeffrey Allen Boston

Jeffrey Allen Boston, of Johnny B’s II, LLC, in Henderson, was indicted by the Henderson County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales tax and withholding tax that was collected and not remitted to the Commonwealth. The total theft amount is $42,081.04. Thomas Smith investigated this case and presented it for prosecution.

July 24, 2013

Tamarra L. Slates

Tamarra L. Slates, Little Friends Academy, Inc. pled guilty to two counts of Theft By Failure to make Required Disposition Property over $300, and one count of Theft By Deception over $500 in Jefferson Circuit Court. She was sentenced to five years on counts 1 through 3 to run concurrent for five years. Supervised Pre-Trail Diversion was granted with probation for five years. The total amount of stolen money was $13,835.85. Thomas Smith investigated this case and presented it for prosecution.

Michelle R. Doss

Michelle R. Doss, MRDUCS, LLC, was indicted by the Jefferson County Grand Jury on five felony counts of Theft by Failure to Make Required Disposition of Property. Three of these counts are in reference to $60,435.67 in stolen sales tax. Two are in reference to $12,194.16 in stolen withholding tax. Debra Crawford investigated this case and presented it for prosecution.

July 9, 2013

Maneeporn Prachuntasan

Maneeporn Prachuntasan, Mr. Egg Roll, LLC, Taste of Thai, LLC, and Thai Restaurant, LLC., was indicted by the Fayette County Grand Jury on six counts of Theft by Failure to make Required Disposition of Property, and one count of Theft by Deception. This case is related to $24,442.83 in sales and withholding taxes that were collected and not remitted to the Commonwealth. Thomas Smith  investigated this case and presented it for prosecution.

Aaron Rhodes, Richard Rhodes and Darla Rhodes

Aaron Rhodes, Richard Rhodes, and Darla Rhodes, Buddy’s Restaurant, LLC, were each indicted by the Fayette County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property in reference to collected sales tax ($67,781.57) and withholding tax ($15,267.63) that was not remitted to the Commonwealth. Darla Rhodes, Buddy’s Management Co., LLC, was also indicted by the Fayette County Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property in reference to collected sales tax ($73,527.70) and withholding tax ($20,428.22) that was not remitted to the Commonwealth. Debra Crawford investigated these cases and presented them for prosecution.

July 8, 2013

Sandra Kawas

Sandra Kawas, Crows Nest’s, LLC, was indicted by McLean County Grand Jury on two counts of Theft by Failure to make Required Disposition of Property. This case is related to $25,727.96 in sales and withholding taxes that were collected and not remitted to the Commonwealth. Thomas Smith investigated this case and presented it for prosecution.

July 2, 2013

David S. Beckett

David S. Beckett, Central House Diner, LLC, was indicted by the Boone County Grand Jury on 18 felony counts and one misdemeanor count of Theft by Failure to Make Required Disposition of Property. This case is related to $62,876.98 in sales tax and withholding tax that was collected and not remitted to the Commonwealth.  Debra Crawford investigated this case and presented it for prosecution.

May 25, 2013

Erica R. Spencer

Erica R. Spencer of Louisville was indicted by the Jefferson County Grand Jury on 34 counts of Willful Preparation of False Kentucky Income Tax Returns, a Class D felony.  The counts related to Spencer obtaining the identities of individuals and, without their knowledge, preparing false returns in which refunds were to be directly deposited to her bank accounts.   These false refunds totaled $12,452 for tax years 2010 and 2011.  Rob Watts investigated this case and presented it for prosecution.

May 22, 2013

Gregory W. Jent

Gregory W. Jent, of Jent’s Elite Home Brands, Inc. in Warren County, was indicted on two counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales and withholding tax that was collected and not remitted to the Commonwealth. The total amount of stolen money is $70,339.53. Thomas Smith investigated this case and presented it for prosecution in Franklin Circuit Court.  

May 15, 2013

Gary R. Myers

Gary R. Myers, of SunDowner of Kentucky, Inc. in Shepherdsville, was indicted in Franklin County Circuit Court on four felony counts of Theft by Failure to Make Required Disposition of Property. This indictment in related to sales and use and withholding taxes collected by the corporation doing business as Cambron Trailers of Shepherdsville. Debra Crawford investigated this case and presented it for prosecution in Franklin County.

May 1, 2013

Victoria Wells-Bailey

Victoria Wells-Bailey pled guilty to three counts of Willfully Filing False Income Tax Returns, Class D Felonies (KRS 141.990 (5)).  Wells-Bailey falsified wage statements on the returns to obtain fraudulent refunds for the tax years 2008, 2009 and 2010.  She was sentenced to one year and was ordered to pay restitution to the Department upon her release.  Rob Watts investigated this case and presented it for prosecution.

April 30, 2013

Jorge Delapaz 

Jorge Delapaz, was indicted on two counts of theft by failure to make required disposition of property. This case is related to sales and withholding taxes that were collected and not remitted to the Commonwealth for the Madisonville business La Casa III. The total amount of stolen money is $75,704.86.  Thomas Smith investigated this case and presented for prosecution to the Hopkins County grand jury.

April 29, 2013

Sid Gabbard

Owsley County Clerk Sid Gabbard entered an Alford plea to two felony counts of theft by failure to make required disposition of property and two felony counts of willfully failing to file Kentucky individual income tax returns. Mr. Gabbard will be sentenced on June 14, 2013. Conditions of Mr. Gabbard’s plea included his resignation from office and making full restitution to the Department.   Debra Crawford and Robin N. Kinney  investigated this case, Franklin Circuit Court Indictment 13 CR-00014, and presented it for prosecution.

April 19, 2013

David J. Phillips 

David J. Phillips of TSP, Inc. was sentenced to five years for one felony count of theft by failure to make required disposition of property. Mr. Phillips was granted pretrial diversion and must pay $109,548.18 in restitution to the Department of Revenue within the five-year diversion period. Debra Crawford investigated this case, Franklin Circuit Court Indictment 11 CR – 00253, and presented it for prosecution.

April 15, 2013

Dwayne K. Cline

Dwayne K. Cline of Owners Solution Inc. was indicted by the Boyd County Grand Jury on one Class C felony count of theft by failure to make required disposition of property in reference to $134,888.86 in withholding tax that was not remitted to the Commonwealth. Because Mr. Cline resides in West Virginia, an indictment warrant was issued for his arrest. Debra Crawford investigated this case, Boyd County Indictment 13 CR-00145, and presented it for prosecution.

April 12, 2013

James A. Perry

James A. Perry of Louisa, Ky., pled guilty in Franklin Circuit Court to four counts of willfully failing to file individual income tax returns for the years of 2007 through 2010.  He was sentenced to five years on Counts 1 through 4 to run concurrent for five years. The court granted pretrial diversion with five years probation. Thomas Smith investigated this case and presented it for prosecution.

April 10, 2013

Michael Jones

Michael Jones of Lexington was indicted on six counts of willfully filing a false individual income tax return for the tax years 2005 through 2010 in Franklin Circuit Court.  These counts, all Class D felonies, resulted from an investigation into Mr. Jones’ work as a former director of the Training Resource Center of the College of Justice and Safety at Eastern Kentucky University.  Robin N. Kinney investigated this case and presented it for prosecution. 

March 28, 2013

Michael Ward

Michael Ward of Covington pled guilty to two felony counts of theft by failure to make required disposition of property in reference to collected sales and use taxes and withholding tax that was not remitted to the Commonwealth.  He was given felony diversion for five years and must pay $19,703.78 in restitution to the Kentucky Department of Revenue. Debra Crawford investigated this case, Kenton County Circuit Court Indictments 12-CR-00216 (1) and (2), and presented it for prosecution.

March 5, 2013

Victoria Wells-Bailey

Victoria Wells-Bailey was indicted by the Boone County Grand Jury on three counts of Willfully Filing False Income Tax Returns, a Class D Felony (KRS 141.990 (5)).  Wells-Bailey falsified wage statements on the returns to obtain fraudulent refunds for the tax years 2008, 2009 and 2010.  Although the fraudulent refund requests were caught for the years 2009 and 2010, Wells-Bailey received the requested fraudulent refund in 2008.  Rob Watts investigated this case and presented it for prosecution.

March 1, 2013

David J. Phillips

David J. Phillips entered a guilty plea to one felony count of Theft by Failure to Make Required Disposition of Property relating to the business T.S.P. Co., Inc. The recommended sentence is five years with no position on pretrial diversion. He must pay restitution to the Department of Revenue in the amount of $109,548.18. He will be sentenced on April 19, 2013.  Debra Crawford investigated this case, Franklin Circuit Court Indictment # 11-CR-0025, and presented it for prosecution.

February 22, 2013

Forrest Bush

Forrest Bush pled guilty in Fayette County Circuit Court to two felony counts of Theft by Failure to Make Required Disposition of Property relating to the businesses Lexington Plastic Molding Co., Inc. and Pinnacle Plastics, LLC.  He was sentenced to three years in prison and granted pretrial diversion for five years. He must pay $38,959.81 in restitution to the Department of Revenue. Debra Crawford investigated this case, Fayette Circuit Court Indictment 12-CR-01055, and presented it for prosecution.

February 19, 2013

Rick L. Pippin

pic of Rick PippinRick L. Pippin pled guilty to 4 felony counts of Theft by Failure to Make Required Disposition of Property in Jefferson County Circuit Court. Mr. Pippin was sentenced to five years on each count to be served concurrently. Mr. Pippin was also ordered to pay $45,000.00 in restitution to the Department of Revenue. He was granted pretrial diversion for a period of five years, during which time he must pay the restitution in full. Debra Crawford investigated this case, Jefferson Circuit Court Indictment #10-CR-3961, and presented it for prosecution.

February 13, 2013

Daniel J. Cappiello

Daniel J. Cappiello of Columbia, Ky., was indicted on two counts of failure to file individual income tax relating to income earned in his auto-repair business, resulting in an unreported liability of $7,479.58. Thomas A. Smith investigated this case and presented it for prosecution in Franklin Circuit Court. 

January 30, 2013

Tamarra L. Slates

Tamarra L. Slates, owner and operator of Little Friends Academy of Jefferson County, was indicted on one count of Theft by Failure to Make Required Disposition of Property and one count of Theft by Deception. This case is related to sales and withholding tax that was collected and not remitted to the Commonwealth and a dishonored check tendered as payment for taxes. The total theft amount for this case is $14,687.  Thomas Smith investigated this case and presented it for prosecution in Jefferson County.

January 23, 2013

Sid Gabbard

Owsley County Clerk Sid Gabbard was indicted on two felony counts of Theft by Failure to Make Required Disposition of Property and two felony counts of Willfully Failing to File Kentucky Individual Income Tax Returns. He was subsequently arrested on Jan. 28, 2013. Debra Crawford and Robin Kinney investigated this case and Debra presented it for prosecution. 

January 7, 2013

Matthew Tackett

pic of Matthew TackettMatthew Tackett pled guilty in Franklin County Circuit Court to one felony count of Theft by Failure to Make Required Disposition of Property in relation to the business Hydrotech, LLC, of Fayette County. He was sentenced to one year and was subsequently granted pretrial diversion. The period of his diversion is five years during which time he must pay restitution to the Department of Revenue totaling $26,993.11. Debra Crawford investigated this case, Franklin Circuit Court Indictment 12-CR-00108, and presented it for prosecution.

 December 14, 2012

Charles C. Moberly

Charles C. Moberly of East Bernstadt pled guilty in Franklin County Circuit Court to one Class C Felony count of Theft by Failure to Make Required Disposition of Property ($74,486.28 in unremitted sales tax) and one Class D Felony count of Theft by Deception ($3,530.70 for an unhonored check) in relation to the business Shell Mart, LLC. Mr. Moberly is scheduled to be sentenced for these criminal offenses on February 8, 2012. Debra Crawford investigated this case, Franklin County Circuit Court Indictment 11-CR-00083, and presented it for prosecution.

December 12, 2012

James Perry

James Perry of Louisa, Ky., was indicted in Franklin Circuit Court on four counts of willful failure to file a Kentucky Individual Income Tax Return, which are Class D felonies.  The income, a total of $11,734 with taxes penalties and interest, was for tax years 2007 to 2010 and stemmed from Mr. Perry’s earnings from Perry’s Wrecker Service. Thomas Smith investigated this case, Franklin County Circuit Court Indictment 12-CR-00273, and presented it for prosecution.

December 7, 2012

David A. Towell

David A. Towell of Warren County was sentenced on two felony counts of Theft by Failure to Make Required Disposition of Property in relation to the business Iron Will, Inc. He was given one year on each count. Mr. Towell was granted pretrial diversion and placed on probation for five years. During that time he must pay restitution to the Department of Revenue in the amount of $95,967.23. Debra Crawford investigated this case, Franklin Circuit Court Indictment 09-CR-00093, and presented it for prosecution.

November 28, 2012

Donna S. Liebert

Donna S. Liebert was sentenced in Boone County Circuit Court to five years with five years pretrial diversion.  She pled guilty to five counts of willful filing of false tax returns and twelve counts of willfully aiding or assisting another in the preparation of false tax returns.  Both charges are Class D felonies.  As a condition of her diversion, she must pay restitution in the amount of $9,800.  Rob Watts investigated this case and presented it for prosecution.

November 21, 2012

Sharon B. Hoffman

Sharon B. Hoffman of Bellevue, Ky., was indicted in Franklin Circuit Court on one count of willfully failing to pay taxes owing or collected, with the intent to evade payment. This case related to income Ms. Hoffman received, but did not report, on her Kentucky individual income tax return for the taxable year 2009.  The total amount of tax involved in this matter is $6,682.00.  Thomas Smith investigated this case and presented it for prosecution

November 5, 2012

Eric Schilder

Eric Schilder, pled guilty to seven felony counts of theft by failure to make required disposition of property in reference to collected, but non-remitted, sales tax for the business SR 4th Street Live, LLC. He was sentenced to five years on each count, to be served concurrently. He was granted diversion for one year and ordered to pay $50,000 in restitution to the Department of Revenue. He is also prohibited from operating a business in Kentucky. Debra Crawford investigated this case, Jefferson Circuit Court Indictment 12-CR-2151, and presented it for prosecution.

October 12, 2012

David A. Towell

pic of David TowellDavid A. Towell pled guilty in Franklin Circuit Court to two felony counts of Theft by Failure to Make Required Disposition of Property. These charges were in relation to the business Iron Will, Inc. of Warren County. He was given one year on each count and then granted pretrial diversion during which he must pay restitution in the amount of $95,967.23 to the Kentucky Department of Revenue.  Debra Crawford investigated this case, Franklin Circuit Court Indictment 09-CR-00093, and presented it for prosecution.

September 28, 2012

Several people related to MCA Childcare, LLC, of Louisville, Ky., were indicted for failure to file an income tax return:  Lonniea Holman (2 counts), Gwendolyn Holman (2 counts), and Shannon Sharp (1 count).   Ms. Lonniea Holman was also indicted on one count of filing a false return.  The three women allegedly owe the Commonwealth approximately $51,000 from using daycare funds, including federal monies, for personal expenses.  Robin Kinney investigated this case, Jefferson Circuit Indictment 12-CR-00296, and presented it for prosecution.

September 27, 2012

Shonathan M. Smith and Melissa A. Smith

Shonathan Smith Melissa Smith
Shonathan M. Smith and Melissa A. Smith were sentenced in Jefferson County Circuit Court to five years with five years pretrial diversion.  They pled guilty to eight counts each of Theft by Failure to Make Required Disposition of Property and eight counts each of Willful Failure to File Returns, all Class D felonies.  Restitution is to be paid in the amount of $73,799.  Rob Watts investigated these cases, with the assistance of David Whitehouse, and presented them for prosecution.  They are Jefferson Circuit Court Indictments 12-CR-001037-001 and 12-CR-001037-002.

September 21, 2012

Thomas Karsner

Thomas Karsner

Thomas Karsner, of Farmers Kitchen of Frankfort, Inc., pled guilty to three felony counts of Theft by Failure to Make Required Disposition of Property. He was sentenced to one year on each count to be served concurrently. He was given probation and ordered to pay restitution of $16,137.05. Debra Crawford investigated this case, Franklin Circuit Court Indictment 12-CR-00080, and presented it for prosecution.

September 20, 2012

Melissa D. Martin

Melissa MartinMelissa D. Martin was sentenced to three years with five years pretrial diversion.  Martin entered an Alford Plea August 9, 2012 in Spencer County Circuit Court on four counts of Willfully Filing False Returns and three counts of Willful Preparation of False Returns.  Restitution to be paid is $24,418. Rob Watts investigated this case, with the assistance of David Whitehouse, Spencer County Indictment 12-CR-00016, and presented it for prosecution.

September 13, 2012

Jeremy B. Williams

Jeremy WilliamsJeremy B. Williams’ diversion was revoked in McCracken Circuit Court.  Mr. Williams had previously entered a guilty plea in October 2011 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 located in Paducah, Kentucky. The total theft amount was $80,665.65. Mr. Williams had been sentenced to four years under pretrial diversion. He had made a $30,000 lump sum payment and was to make full restitution of the remaining amount to the Department within five years. Mr. Williams, however, stopped paying restitution, violating this order.  He is scheduled for sentencing November 7, 2012.  Debra Crawford investigated this case, McCracken Circuit Court Indictment 10-CR-560, and presented it for prosecution.

September 7, 2012

James K. Willett

James WillettJames K. Willett pled guilty to five felony counts of Theft by Failure to Make Required Disposition of Property. He was sentenced to five years on each count. The sentence was diverted for five years during which time Mr. Willett must pay restitution to the state of $22,471.22. Mr. Willett may not operate a business in the state during this time period, he must complete 100 hours of community service and will have to serve time in jail for missed payments, up to six months for five missed payments. His diversion will be revoked if he misses more than six payments.  Debra Crawford investigated this case, Jefferson County Circuit Indictment 12-CR-2151, and presented it for prosecution.

August 21, 2012

Donna S. Liebert

Donna S. Liebert was indicted by the Boone County Grand Jury on five counts of Willful Filing of False Returns and twelve counts of Willful Preparation of False Returns.  Ms. Liebert attempted to obtain $23,823 in false refunds from the Department of Revenue.  Fraudulent refunds were issued in the amount of $9,810 and deposited into her bank account. Rob Watts investigated this case and presented it for prosecution.

August 20, 2012

Forrest E. Bush

Forrest E. Bush of Lexington Plastic Molding Co., Inc., and Pinnacle Plastics, LLC, was indicted on two felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to withholding tax that was collected from the two Fayette County businesses and not remitted to the Commonwealth. The total amount of stolen tax money is $38,959.81. Both businesses were located in Fayette County.  Debra Clancy investigated this case, Fayette Circuit Court Indictment 12-CR-01055, and presented it for prosecution.

Samantha Soards

Samantha Soards pleaded guilty to two counts of filing false tax returns and was sentenced to diversion in Kenton County Indictment 12-CR-3338.  These counts relate to falsified W-2s Ms. Soards submitted to the Department as evidence of fraudulent refund claims in excess of $3700.  Robin Kinney investigated this case and presented it for prosecution.

August 15, 2012

Lisa A. Krupla

Lisa A. Krupla of Fatman’s Paradise BBQ, LLC, in Pulaski County was indicted on two counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales and withholding tax that was collected and not remitted to the Commonwealth. The total amount of stolen money is $20,487.27. Thomas Smith investigated this case, Franklin County Indictment 12-CR-0171, and presented it for prosecution.

July 17, 2012

Eric P. Schilder

Eric P. Schilder of SR 4th Street Live, LLC, in Jefferson County was indicted on seven felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales and use tax that was collected and not remitted to the Commonwealth. The total amount of stolen tax money is $37,730.20. Debra Clancy investigated his case, Jefferson Circuit Court Indictment 12-CR-002163, and presented it for prosecution.

July 16, 2012

James K. Willett

James K. Willett of The Tayvan Co., doing business as Indigo Joe’s Restaurant & Sports Pub in Jefferson County, was indicted on five felony counts of Theft by Failure to Make Required Disposition of Property. This case is related to sales and use tax that was collected and not remitted to the Commonwealth. The total amount of stolen tax money is $19,214.10.  Debra Clancy investigated his case, Jefferson Circuit Court Indictment 12-CR-002151, and presented it for prosecution.

May 30, 2012

Matthew Tackett

Matthew Tackett, Hydrotech, LLC, was indicted by the Franklin Circuit Grand Jury on two felony counts of Theft by Failure to Make Required Disposition of Property. These charges are related to sales tax and withholding tax for the business Hydrotech, LLC, of Scott County that was collected and not remitted to the Commonwealth. The total amount of stolen tax money is $26,993.11.  Debra Clancy investigated this case, Franklin Circuit Court Indictment 12-CR-00108, and presented it for prosecution. 

Kenneth B. McDonald

Kenneth B. McDonald, , was indicted by the Franklin Circuit Grand Jury on one felony count of Theft by Failure to Make Required Disposition of Property. This case is related to sales and use tax that was collected and not remitted to the Commonwealth for the business KBM Properties, LLC, dba as Brighton Liquor, of Shelby County. The total amount of stolen tax money is $28,873.21.  Debra Clancy investigated this case, Franklin Circuit Court Indictment 12-CR-00110, and presented it for prosecution. 

May 11, 2012

Joseph A. Champa

Joseph Champa

 

Joseph A. Champa pled guilty to one count of felony Theft by Deception. This charge was in reference to a check Mr. Champa submitted to the Kentucky Department of Revenue that purported to pay the businesses corporation income tax for 2006 for Hardwood Holdings, Inc., and which was returned by the bank for insufficient funds. Mr. Champa was granted felony diversion and ordered to pay restitution in the amount of $47,129 to the Department of Revenue. The total amount of the restitution was received by the Department of Revenue on May 14, 2012. Debra Clancy investigated this case, Jessamine Circuit Court Indictment 11-CR-0018, and presented it for prosecution.

April 26, 2012

Samantha Soards

Samantha Soards was indicted by the Kenton County Grand Jury on two counts of filing false tax returns.  These counts relate to falsified W-2s Ms. Soards submitted to the Department as evidence of fraudulent refund claims in excess of $3700.  Robin Kinney investigated this case, Kenton County Indictment 12-CR-338, and presented it for prosecution.

April 19, 2012

Melissa D. Martin

Melissa D. Martin was indicted by the Spencer County Grand Jury on four counts of Willfully Filing False Income Tax Returns and three counts of Willfully Preparing False Income Tax Returns, all Class D Felonies.  A total of $23,156 in fraudulent refunds were issued from the returns.   Ms. Martin was arraigned on these charges May 24, 2012.  Rob Watts investigated this case, Spencer County Indictment 12-CR-00016, with the assistance of David Whitehouse and presented it for prosecution.

April 13, 2012

John Van Winkle

John Van Winkle was indicted on one felony count of Theft by Failure to Make Required Disposition of Property. This charge is related to sales and use tax that was collected and not remitted to the Commonwealth for the business Rock Fire Steakhouse, LLC of Rockcastle County. The total amount of stolen tax money is $28,341.41. Debra Clancy investigated this case, Rockcastle Circuit Court Indictment 12-CR-00050, and presented for prosecution.

March 26, 2012

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 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, 2012

Thomas S. Karsner

Thomas 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, 2012

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 22, 2012

James “Chum” Tackett

James “Chum” Tackett, of Letcher County, was sentenced in relation to a variety of charges, including five felony counts of Filing a Fraudulent Individual Income Tax Return.  These charges are in relation to Mr. Tackett’s Kentucky individual income tax returns for 2005, 2006, 2007, 2008, and 2009.  Mr. Tackett was sentenced to 10 years probation and ordered to pay $108,856 in restitution to the Department, along with other terms. Robin Kinney investigated this case and presented it for prosecution.  It is Letcher Circuit Court indictment 10-CR-00137.

January 31, 2012

Ronald P. and Sheryl L. Karr

Ronald P. and Sheryl L. Karr each pled guilty to and were sentenced on six misdemeanor counts of Misapplication of Entrusted Property.  These cases arose from Mr. and Mrs. Karr’s failure to file Kentucky returns and pay Kentucky income tax.  As part of the plea agreement, the Karrs were ordered to pay $150,000 in restitution to the Department of Revenue.  Robin N. Kinney investigated this case, Jefferson Circuit Indictment 11-CR-3113, and presented it for prosecution.

January 26, 2012

Sharon Streck

pic of Sharon StreckSharon Streck pled guilty to one felony count of Theft by Failure to Make Required Disposition of Property. This case was related to $48,085.69 in unremitted sales tax and withholding tax that was collected on behalf of a business owned by Ms. Streck. Ms. Streck was sentenced to five years. She entered into a five-year diversion plan that requires her to make full restitution to the Department of Revenue within the time period. Debra Clancy investigated this case, Kenton Circuit Indictments 10-CR-00323, and presented it prosecution.

January 20, 2012

Wesley Hamilton

pic of Wesley Hamilton
Wesley Hamilton was sentenced to five years on two felony counts of Theft by Failure to Make Required Disposition of Property in reference to $14,526.55 in sales tax and withholding tax that was collected by a business he owned in Floyd County. The collected funds were not remitted to the Commonwealth. Mr. Hamilton was given pretrial diversion for a period of five years during which time he must pay restitution in full to the Department of Revenue. Debra Clancy investigated this case, Franklin Circuit Indictment 11-CR-00045, and presented it for prosecution.

January 18, 2012

Bill C. Shehan, Jr.

pic of Bill Sheehan

Bill C. Shehan, Jr. pled guilty to one count of Theft by Failure to Make Required Disposition of Property in reference to unremitted withholding tax. Mr. Shehan was sentenced to two and one-half years in prison, which he is serving in federal prison concurrently with a three-year federal sentence. Mr. Shehan must also pay $13,867.31 in restitution to the Department of Revenue. Debra Clancy investigated this case, Boone County  Circuit Indictment 10-CR-00337, and presented it for prosecution.

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.

June 24, 2011

John Anthony Kirn

John Anthony Kirn  of Lexington, Kentucky, received an order for pretrial diversion in Fayette Circuit Court, which included full restitution to the Department of Revenue.  Mr. Kirn pled guilty to Theft by Deception, a Class D felony, resulting from his failure to remit sales and use taxes and payroll withholding tax, along with the issuance of a bad check to the Department.   These charges are in reference to the operation of a business, Swine Dining, LLC, dba Corky’s Ribs & BBQ.  Debra Clancy investigated this case and presented it for prosecution.  The case is Fayette Circuit Court indictment 11-CR-00167.

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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