United States Attorney Richard H. Stephens announced today that Robert Elder Dais of Plano, Texas, formerly a high-ranking executive (Assistant Regional Commissioner for Examination for the Internal Revenue Service’s (IRS) Southwest Region in Dallas and Assistant District Director for the IRS in New Orleans, Louisiana) for the IRS, pled guilty today in federal court to obstructing or impeding the due administration of the Internal Revenue Laws of the United States, in violation of Title 26, United States Code, Section 7212(a). Dais, age 63, faces a maximum term of imprisonment of three years and a $250,000 fine. Sentencing has been set for June 5, 2001.
Dais’ offense arose as a result of an IRS sting operation in which tax preparers were approached by a new client (actually an IRS undercover agent) and told that the "taxpayer" owed taxes to the IRS. In 1997 a client/undercover agent approached Dais, who was employed as a tax advisor in private practice at the time, and told Dais that he owed $81,000 in taxes to the IRS. The client/undercover agent told Dais that even though he had sufficient assets to pay the taxes owed, he did not want to pay them. Dais told the client/undercover agent that he could get out of paying all of the taxes owed by lying about his assets and submitting an "Offer in Compromise," a request to the IRS suggesting that the tax liability be settled by IRS accepting a lesser amount than the full amount of taxes owed.
Dais completed and submitted this written Offer in Compromise to the IRS on behalf of his client/undercover agent. In papers filed as part of his guilty plea, Dais admitted that at the time he submitted this Offer in Compromise to the IRS, he knew that the information he submitted was incorrect, concealed assets owned by his client/undercover agent, and that the omission of those assets would have a material impact on the willingness of the IRS to accept the Offer in Compromise. Dais also admitted that by preparing and submitting the Offer in Compromise containing the false information to the IRS, as well as by providing false follow-up oral information to the IRS, he acted corruptly in that he hoped to gain an unlawful advantage for his taxpayer client, in connection with an offer to compromise civil or criminal tax liability.
United States Attorney Stephens praised the exemplary investigative work of the United States Internal Revenue Service, Criminal Investigation. Assistant United States Attorney Phillip C. Umphres is prosecuting the case.
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