Former Council Bluffs Doctor Pleads Guilty To Failing To File Income Tax Returns
On March 26, 2008, Dr. Benjamin Z. Rosario, 67, formerly of Council Bluffs, Iowa, pleaded guilty to the willful failure to file a federal income tax return, announced United States Attorney Matthew G. Whitaker. Rosario entered his guilty plea before United States Magistrate Judge Ross A. Walters, who will set a sentencing date following the preparation of a presentence investigative report.
Earlier this month, a federal grand jury sitting in Council Bluffs returned a three-count indictment, alleging that Dr. Rosario willfully failed to file income tax returns for the calendar years 2001, 2002, and 2003.
In a written plea agreement, Dr. Rosario admitted that he knew he was required to file his income tax return, and that he had not filed an income tax return since 1995. Dr. Rosario further admitted that he had and received business income from his pain management clinic, and that he received sufficient gross income to require the filing of a federal income tax return.
“The fair and honest administration of our tax code requires individuals such as Benjamin Z. Rosario to timely and honestly comply with their clear obligations,” said United States Attorney Whitaker, who also observed that “it is appropriate that such blatant non-compliance with the tax laws be addressed through the criminal justice system.”
Willful failure to file an income tax return is a misdemeanor, with a maximum penalty of one year in prison, a $100,000 fine, or both. Also, under the terms of the plea agreement, Dr. Rosario will be required to cooperate with the Internal Revenue Service in the assessment and payment of his delinquent income taxes.
“The majority of American Taxpayers file timely, accurate tax returns.” Stated James D. Vickery, Special Agent in Charge of IRS - Criminal Investigation. “Those individuals that willfully fail to file their tax returns risk criminal prosecution”, he said.
This case was investigated by the Internal Revenue Service--Criminal Investigation and prosecuted by the United States Attorney’s Office for the Southern District of Iowa.