News and Press Releases

Michigan Orthodontist Pleads Guilty to Tax Evasion

FOR IMMEDIATE RELEASE
June 25, 2013

Samuel Daniels, age 54 of Brighton, Michigan, pleaded guilty to Tax Evasion for the year 2008, United States Attorney Barbara L. McQuade announced today.  Ms. McQuade was joined in the announcement by Special Agent in Charge Erick Martinez, Internal Revenue Service Criminal Investigation Division.

According to court records, during 2006 through 2009 tax years, Daniels was working as an orthodontist in Brighton, Howell, and Fowlerville, Michigan operating as Samuel Daniels, DDS MS PLLC.  During this time period, Daniels misrepresented personal expenditures as business expenses.  Daniels knowingly provided the business check register to his CPA after disguising the payments as legitimate business expenses paid to known business vendors.  In so doing, Daniels caused the CPA to prepare an incorrect tax return.  In addition, Daniels failed to pay over $198,000 in taxes.

According to the plea agreement, Daniels used the business’ gross receipts to pay his home mortgage payment, home real estate taxes, a home equity line of credit, his daughter’s college tuition, credit card expenses for household furniture and jewelry, and other items.

Daniels entered the guilty plea in United States District Court before Judge David M. Lawson.

“By his guilty plea today, Daniels is acknowledging and accepting the consequences for falsifying his tax return and failing to pay almost $200,000 in taxes due,” said Assistant Special Agent in Charge Carolyn Weber.

A sentencing hearing was set by Judge Lawson for October 3 at 3 p.m.  The maximum penalty for Tax Evasion is imprisonment of not more than 5 years and a $250,000 fine.  

The investigation of this case was conducted by special agents of the IRS Criminal Investigation and prosecuted by Assistant U.S. Attorney Ross MacKenzie.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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