CINCINNATI - Two former store managers of Burger King restaurants in the Cincinnati area pled guilty to charges of conspiracy to impede the IRS in its assessment and collection of income taxes. The two admitted conspiring with their supervisor to embezzle funds from the owner of the restaurants at which they worked with the understanding that the embezzled funds would not be reported to the IRS./p>

Greg F. Cooper, age 44, of Lebanon, who managed the Lebanon location, and David J. Hardin, age 32, of Batavia, who managed the Mason-Montgomery Road location, entered the pleas in United States District Court here today.

Gregory G. Lockhart, United States Attorney for the Southern District of Ohio; Cromwell A. Handy, Special Agent in Charge, IRS-Criminal Investigation, Cincinnati Field Office; and Jim Casey, Assistant Special Agent in Charge, FBI, Cincinnati Division, announced the guilty pleas entered today before United States Senior District Judge Herman J. Weber.

Each of the store managers reported to Managing Director Angelo W. DeSimone, 47, of Tampa, Florida, formerly a resident of northern Kentucky. DeSimone and his Director of Operations, William M. Scarborough, 32, of Lebanon, Ohio, were responsible for managing the Cincinnati-area restaurants. DeSimone and Scarborough each pled guilty to tax evasion and bank fraud last month.

In statements of facts filed with their plea agreements, Cooper admitted skimming $30,000 in 1998 and 1999 and accepting $10,000 from DeSimone for keeping quiet about the scheme; Hardin admitted skimming $63,000 in 1999 and 2000.

As part of their Plea Agreements, Cooper and Hardin agreed to file amended tax returns and cooperate with the IRS in its collection of unpaid taxes, interest, and penalties. The conspiracy offense carries a maximum penalty of five years and a fine of the greater of $250,000 or twice the loss or gain.

Judge Weber set July 9, 2003 as the date for sentencing Cooper and Hardin. Both are free on bond until sentencing.