News and Press Releases


January 6, 2006

DAVID FRANCIS SMITH, 56, of Bellevue, Washington, was sentenced today in U.S. District Court in Seattle to four months of home confinement, 100 hours of community service and two years of probation for a misdemeanor of failing to file his federal income tax return for the calendar year 1999 in violation of Title 26, United States Code, Section 7203. SMITH, who worked as a real estate agent for REMax Eastside Brokers, Inc, specializing in land development transactions admitted as part of the plea proceedings that he had failed to file his income tax returns for the calendar years 1998 through 2001. During these years he had earned the following real estate commissions:

1998 – $97,974.00
1999 – $155,855.00
2000 – $112,460.00
2001 – $123,454.95

For the calendar year 1999, a person was required to file an income tax return if he has received more than $7,050.00 in gross income for the calendar year. SMITH admitted that he was aware of his legal obligation to file his tax returns and that he willfully elected not to do so.

For the four years in question, SMITH failed to pay federal income taxes and self-employment taxes totaling in excess of $61,000. The tax due and owing from 1999, the tax year in question in the plea proceeding, was approximately $19,800. After the criminal investigation commenced, SMITH made payments to the Internal Revenue Service for the full amount of the taxes due and owing for the four calendar years in question.

SMITH told the court he had “learned a very painful and expensive lesson.” He said he had no excuse for the poor choices he had made.

In sentencing SMITH, Chief U.S. District Judge Robert S. Lasnik told him, “Our community is a forgiving community, people make mistakes. Get out there and restore your life and give something back to the community.”

The case was investigated by the Internal Revenue Service Criminal Investigation Division (IRS-CID) and prosecuted by Assistant United States Attorney Robert Westinghouse.

For additional information contact Emily Langlie, Public Affairs Officer for the United States Attorney’s Office, Western District of Washington at (206) 553-4110.

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