For Immediate Release
August 23, 2001
BERWICK MAN PLEADS GUILTY TO TAX OFFENSES
Lafayette, Louisiana . . . State Representative JACK DONALD SMITH, age 45, of Berwick, Louisiana, pleaded guilty in U.S. District Court in Lafayette to two counts of failure to file a federal income tax return, United States Attorney Bill Flanagan announced today. SMITH entered his plea before United States Magistrate Judge Michael Hill.
It was established at today's hearing that in 1994 and 1995 SMITH failed to file a timely tax return as required by law. In 1994, SMITH and his wife ha a gross income of approximately $105,429. As a result of SMITH's failure to file the return in 1994, he owed taxes in the amount of approximately $12,770. In November 2000, SMITH filed amended returns for the tax years 1992 and 1993 and as a result of those amended returns, it was determined that the IRS owed him $7,346 for those two tax years. As a result of the filing of the amended returns in 2000, SMITH would have owed approximately $5,424 in taxes for the tax year 1994.
It was further established that in 1995 SMITH and his wife had gross income of approximately $52,329 and failed to timely file a tax return. As a result, SMITH owed taxes in the amount of approximately $5,967. The total tax liability for SMITH is $11,392.
SMITH has represented District 50, St. Mary and St. Martin Parishes, since he was elected in 1991.
SMITH faces a maximum of one year in prison, a $100,000 fine, or both, for each count. Sentencing in federal court is governed by the United States Sentencing Guidelines. Parole has been abolished in the federal system.
This investigation was conducted by the Criminal Investigation of the Internal Revenue Service.
For further information, please contact Assistant United States Attorney J. Luke Walker at 337-262-6618.
This and other press releases issued by the United States Attorney's Office for the Western District of Louisiana can be found at our website at www.usdoj.gov/usao/law.
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