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August 31, 2011

Little Rock - Christopher R. Thyer, United States Attorney for the Eastern District of Arkansas, and Christopher Pikelis, Special Agent in Charge of the Internal Revenue Service Criminal Investigation, Nashville Field Office, announced today the plea of guilty to a misdemeanor Information by Dara L. Booth, age 43, of North Little Rock, Arkansas before the Honorable D. Price Marshall, United States District Judge for the Eastern District of Arkansas. The Information charges Booth with two counts of failure to pay taxes in violation of Title 26, United States Code, Section 7203.

In 2004, Booth started Arkansas Home Care for Seniors LLC (AHCS) in North Little Rock. During the years in question (2005-2008), she was the owner/manager of AHCS. She maintained a pool of qualified care providers which she assigned and scheduled with persons requiring in-home care. AHCS was a profitable home health care service provider which grossed over $3,000,000 from 2005 to 2008. AHCS net income for these years was over $800,000. Booth utilized the profits of the company for her personal use.

For tax years 2005 until 2008, Booth prepared and filed federal income tax returns; however, these returns only reflected the income Booth paid herself through the company payroll processor. Due to the fact that Booth paid herself in through the company payroll processor on rare occasions, only minimal income was reported on her returns. For those years, Booth filed Forms 1040EZ and failed to report any of the profits from AHCS. As a result of this under reporting, Booth failed to timely pay the taxes on any of the AHCS income. Her unpaid taxes on AHCS income was as follows:

Year Unpaid Taxes on AHCS Income

  • 2005 $53,272
  • 2006 $66,491
  • 2007 $73,771
  • 2008 $85,241
  • Total $278,775

“In America, citizens have a responsibility to comply with the nation’s tax laws. Willful non-compliance with these laws increases the tax burden for the vast majority of our citizens who do the right thing and pay their fair share. IRS Criminal Investigation is committed to investigating and recommending for prosecution those who disobey the tax laws," stated SAC Pikelis.

The statutory penalty for failure to pay taxes is not more than one (1) year imprisonment and a fine of up to $100,000 for each count. Booth remains free on her own recognizance pending sentencing November 30, 2011.

The investigation was conducted by the Internal Revenue Service Criminal Investigation. It is being prosecuted by Assistant United States Attorney Karen Whatley.

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