Local Oral Surgeon Pleads Guilty in Federal
Court to One Count of Filing a False Tax Return
Las Vegas, Nev. - Daniel G. Bogden, United States Attorney for the District of Nevada, Eileen J. O'Connor, United States Assistant Attorney General, Tax Division, and Byram Tichenor, Special-Agent-in-Charge of Internal Revenue Service Criminal Investigation (IRS-CI) for Nevada and Utah, announce that JAY K. SELZNICK, D.M.D., M.D., age 39, an oral surgeon with offices in Henderson and North Las Vegas, Nevada, pleaded guilty today in U.S. District Court in Las Vegas to a Criminal Information charging one count of Willfully Filing a False Tax Return.
According to the court records, from 1996 through 1999, DR. SELZNICK diverted approximately $940,000 in gross business receipts from his oral surgery practice into two personal bank accounts. DR. SELZNICK's accountant did not know about the bank accounts, and the income was not reported on DR. SELZNICK's 1996 through 1998 individual federal income tax returns. DR. SELZNICK's failure to report the income resulted in a tax loss to the government of $246,200.
DR. SELZNICK is scheduled for sentencing on October 3, 2003, before U.S. District Court Judge Kent J. Dawson. The offense of Filing a False Tax Return is a felony, which has a maximum penalty of three years imprisonment and a $250,000 fine. The actual sentence, however, will be dictated by the United States Sentencing Guidelines, which take into account a number of factors, and will be imposed in the discretion of the Court.
Byram Tichenor, Special Agent-in-Charge of IRS Criminal Investigation in Nevada and Utah states that, "This plea concludes just one of a number of healthcare-related cases IRS Criminal Investigation is investigating. We are looking closely at allegations of tax fraud by professional health care providers in Nevada, and will continue to scrutinize such information to ensure that these individuals are paying their fair share. This ensures that all honest, tax-paying citizens are not footing the bill for someone else's tax liability."
The prosecution is the result of an investigation by Special Agents of IRS-CI. The case is being prosecuted by Department of Justice Trial Attorney Mark S. Determan.