Greene Man Sentenced to Prison on Tax Charge
Contact: James W. Chapman, Jr.
Assistant U.S. Attorney
Tel: (207) 780-3257
Portland, Maine: United States Attorney Thomas E. Delahanty II announced that Patrick
R. Doyon, age 32, of Greene, Maine, was sentenced today in United States District Court by
Judge D. Brock Hornby to 45 days in jail for the forcible rescue of seized property, a criminal
violation of the Internal Revenue Code. Doyon pled guilty to the charge on August 1, 2013.
According to Court documents, in 2006 an IRS revenue officer was assigned a collection
case concerning Doyon with respect to unpaid taxes that Doyon owed going back to 2002. The
Internal Revenue Code permits the IRS to seize assets in satisfaction of tax liabilities if the
proper statutory and regulatory procedures are followed.
On August 4, 2010, when Doyon owed the IRS a total of $37,471 in unpaid liabilities, the
revenue officer seized a piece of construction equipment sitting in Doyon’s driveway that Doyon
owned, namely, a JCB Loadall 508C forklift. The seizure was completed when the revenue
officer placed seizure stickers and signs on the Loadall and affixed a Notice of Seizure form to
the front of Doyon’s home. However, before the IRS could make arrangements to tow the
vehicle off of Doyon’s property, Doyon or someone at his direction moved the vehicle overnight
to an undisclosed location and he refused to tell IRS criminal investigators the location of the
vehicle. On one occasion, Doyon told the investigators, “What are they going to do, put me in
jail?” He further stated that it would be “stupid” if he was sentenced to jail on a tax violation.
After Doyon pled guilty, a tipster read a newspaper article about the defendant’s case and
provided information to the IRS about the location of the Loadall. The IRS recovered the
Loadall on October 24, 2013 at Doyon’s place of employment in Monmouth.
In imposing sentence, Judge Hornby stated that jail time was appropriate in this case in
order to promote respect for the law, to provide just punishment, and to afford adequate
deterrence to criminal conduct. Judge Hornby also placed the defendant on supervised release
for one year with the special condition that he file all delinquent income tax returns.
This case was investigated by the Internal Revenue Service, Criminal Investigation.
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