September 26, 2002
OFFICE OF THE UNITED STATES ATTORNEY
SOUTHERN DISTRICT OF CALIFORNIA
San Diego, California
United States Attorney
Carol C. Lam
|For Further Information, Contact: Tax Division Trial Attorneys Albert L. Kleiner and Lori A. Hendrickson at (619) 446-3528|
For Immediate Release
FOR FAILING TO FILE INCOME TAX RETURNS
NEWS RELEASE SUMMARY
Carol C. Lam, United States Attorney for the Southern District of California, Eileen J. O'Connor, Assistant Attorney General for the Department of Justice's Tax Division, and Denise L. Rubin, Special Agent in Charge, Internal Revenue Service, Criminal Investigation, announced today that a federal jury in San Diego returned verdicts of guilty on four counts against defendant Roosevelt Kyle, a San Diego tax return preparer. The guilty verdicts related to defendant Kyle's failure to file his personal income tax returns for the years 1995 - 1998. The verdicts were returned at the conclusion of a two-day trial before the Honorable James Fitzgerald, Senior United States District Judge.
According to the indictment, Kyle, who does business in National City as Century One Associates, Century One Marketing Associates, National Electronic Filing Association and A1 Credit Alliance Institute, earned over $300,000 and prepared over 3,000 tax returns during the years 1995 through 1998, but failed to file his own tax returns for those years.
According to evidence presented in court, Kyle promoted tax avoidance seminars, at which he advised clients that they could permanently stop paying income taxes. Kyle charged his clients $3,000 to attend this seminar. Kyle also promoted a book entitled "Vultures in Eagles Clothing," which claimed that the income tax laws were not applicable to U.S. Citizens.
Denise L. Rubin, IRS Criminal Investigation Special Agent in Charge for San Diego stated, "Most taxpayers choose to accurately report the income they receive and file correct returns. In this case, Mr. Kyle, who earns his living by preparing tax returns for others, chose not to file his own tax returns. IRS Criminal Investigation serves the public by holding accountable those that willfully fail to file income tax returns." Kyle was taken into custody following his guilty verdict. He is scheduled to appear before visiting Judge David O. Carter for sentencing on January 21, 2003, at 9:00 a..m.
National City, CA
SUMMARY OF CHARGES
Title 26, United States Code, Section 7203: Willful Failure to File an Income Tax Return
Maximum Sentence for each count is one year in prison and a fine not to exceed $100,000. (Four Counts).
Internal Revenue Service, Criminal Investigation
San Diego, California