April 5, 2002

OFFICE OF THE UNITED STATES ATTORNEY
SOUTHERN DISTRICT OF CALIFORNIA
San Diego, California

United States Attorney
Patrick K. O'Toole

For Immediate Release

NEWS RELEASE SUMMARY

Patrick K. O'Toole, United States Attorney for the Southern District of California, Eileen J. O'Connor, Assistant Attorney General for the Department of Justice's Tax Division, and Denise L. Rubin, Special Agent in Charge, Internal Revenue Service, announced today, just ten days before the filing deadline of April 15, the indictment of Roosevelt Kyle, a San Diego tax return preparer, for failing to file his own income tax returns for the years 1995 - 1998.

Kyle, who does business in National City as Century One Associates, Century One Marketing Associates, National Electronic Filing Association and A1 Credit Alliance Institute, earned his income preparing tax returns for other people, but failed to file his own tax returns. Kyle faces a maximum of four years in prison, and fines of up to $400,000, if he is convicted of all charges.

As April 15 draws near, taxpayers are reminded that the law requires them to file an income tax return if they made more than the statutory minimum, even if they have deductions and credits which would offset that income.

Denise L. Rubin, IRS Criminal Investigation Special Agent in Charge for San Diego, stated: "At this time of year when the American public is focusing on filing their tax returns, those taxpayers who choose to do the right thing should be confident that the tax system works. As indicated by this case, IRS Criminal Investigation serves the public by actively investigating those that willfully fail to file income tax returns and pay their fair share."

The indictment today is the culmination of an investigation by the Criminal Investigation of the Internal Revenue Service. Tax Division Trial Attorneys Lori A. Hendrickson and Mark D. Lytle are prosecuting the matter.

Anyone who has information about suspected tax fraud should report it to the Internal Revenue Service at (619) 557-6100.

DEFENDANT

Roosevelt Kyle

SUMMARY OF CHARGES AND MAXIMUM PENALTIES

Title 26, United States Code, Section 7203, Willful Failure to File an Income Tax Return. Maximum sentence of one year in prison and fine not to exceed $100,000 per count. (Four Counts)

PARTICIPATING AGENCIES

Internal Revenue Service, Criminal Investigation

An indictment, itself, is not evidence that the defendant committed the crimes charged and like all defendants, he is presumed innocent until the Government meets its burden in court of proving guilt beyond a reasonable doubt.