Port Huron Attorney Sentenced For Tax Evasion
David Douglas Black, 49, owner of Black, Black and Black, a law firm in Port Huron, Michigan, was sentenced yesterday for tax evasion, announced United States Attorney Barbara L. McQuade.
McQuade was joined in the announcement by Erick Martinez, Special Agent in Charge, Internal Revenue Service Criminal Investigation.
David Black received a sentence of 24 months imprisonment followed by 2 years
of supervised release. In addition to the prison sentence, Black was ordered to pay a
special assessment of $100 by United States District Court Chief Judge Gerald E.
Rosen. Judge Rosen delayed the order of the total restitution amount for a later date.
According to court records, during the 2004 tax year, Black diverted income from
his law firm by using checks made out to him, his wife or other businesses to pay for his
personal expenses. Black also took business cash payments and diverted it for his
personal gain. Black failed to deliver all the records of these diversions to his
accountant which would have enabled the accountant to prepare a complete and
accurate personal tax return. On his 2004 tax return, Black claimed gross income of only $319,866, when in reality, the gross income amount was over $1 million, causing a tax loss of over $270,000 to the IRS.
This case was investigated by special agents of the IRS-Criminal Investigation. It was prosecuted by Assistant United States Attorney Ronald W. Waterstreet.