U.S. Department of Justice Marcos Daniel Jiménez United States Attorney for the Southern District of Florida
	99 N.E. 4 Street Miami, FL 33132 (305) 961-9001

PALM BEACH GOLF COURSE ARCHITECT
SENTENCED TO 121 MONTHS’ IMPRISONMENT FOR TAX EVASION

Marcos Daniel Jiménez, United States Attorney for the Southern District of Florida; Eileen J. O’Connor, Assistant Attorney General, Tax Division, United States Department of Justice; and Brian J. Wimpling, Special Agent in Charge, Internal Revenue Service, Criminal Investigation, announced today that on July 31, 2003, Theodore M. McAnlis, a resident of Palm Beach County, Florida, was sentenced to 121 months’ imprisonment and 3 years supervised release by United States District Judge Daniel T.K. Hurley in West Palm Beach, Florida. The sentence also requires McAnlis to pay the costs of prosecution and to cooperate with the Internal Revenue Service. On April 9, 2003, McAnlis was convicted on eight counts of income tax evasion, in violation of Title 26, United States Code 7201.

As proven at trial, McAnlis, a well-known golf course architect, has not filed a federal income tax return since 1977. McAnlis willfully evaded over $1.3 million in federal taxes, penalties and interest by concealing his income and assets from the IRS. Through the years, McAnlis used common law trusts, a sham church, false social security numbers, and a Bahamian bank account to keep the IRS from reaching his assets. McAnlis also hid assets by putting them in the name of his wife, Barbara Knapp McAnlis.

Mr. Jiménez commended the investigative efforts of the Internal Revenue Service, Criminal Investigation. The case was prosecuted by Assistant United States Attorney Carolyn Bell and Trial Attorney William J. Lovett, Tax Division, United States Department of Justice.

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