News and Press Releases

Chelsea Contractor Sentenced to 2¾ Years
for Filing False Income Tax Returns

FOR IMMEDIATE RELEASE
June 2, 2014

Contact: Donald E. Clark
Assistant United States Attorney
Tel: (207) 780-3257

Bangor, Maine: United States Attorney Thomas E. Delahanty II announced that
Marshall Swan, 56, of Chelsea, Maine, was sentenced today in U.S. District Court in Bangor by
Chief Judge John A. Woodcock, Jr. to 2¾ years in prison and 1 year of supervised release for
federal tax fraud. He was also fined $40,000.

According to the indictment and trial evidence, Marshall Swan and his wife, former
Chelsea selectman, Carole Swan, filed false federal income for tax years 2006 through 2010 in
which they under-reported about $650,000 in gross receipts and sales for their business, Marshall
Swan Construction, thereby evading about $145,000 in income and self-employment taxes.

In imposing sentence, Chief Judge Woodcock found that shortly after the federal
indictment, the defendant paid two individuals $200 to slash truck tires and to shoot out the
windows of two excavators owned by Frank Monroe who had been a central witness in the
investigation. The defendant also told them to hit his brother for comments he made to a reporter
following the indictment. The two individuals stole a generator and two chainsaws from the
defendant’s brother. In imposing sentence, Chief Judge Woodcock noted that tax fraud crimes
are serious crimes and that these crimes were a way of life for the defendant. He also noted that
intimidating witnesses strikes at the heart of the judicial process and threatens the foundation of
our judicial system.

The case was investigated by the Internal Revenue Service – Criminal Investigations
Division; the Federal Bureau of Investigation; the Department Homeland Security, Office of
Inspector General ("OIG"); the U.S. Department of Labor, OIG, Office of Labor Racketeering
and Fraud Investigations; the U.S. Postal Service, OIG; and the Kennebec County Sheriff's
Office.

 

 

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