United States Attorney Richard B. Roper
Northern District of Texas

DALLAS DENTIST PLEADS GUILTY TO TAX EVASION

Admits Failing to Report Approximately $2.28 Million in Income from Dental Practice

DALLAS — Michael L. Robinson, a Dallas resident and the sole proprietor of a Texas general dental practice doing business as Michael L. Robinson, D.D.S., pled guilty today in federal court in Dallas to one count of tax evasion, announced U.S. Attorney Richard B. Roper. He faces a maximum statutory sentence of five years in prison, a $250,000 fine, and restitution. As part of his plea agreement with the government, Dr. Robinson agrees to pay restitution to the Internal Revenue Service (IRS) of $195,875, which will also be applied to his civil tax liabilities to the IRS. He also has agreed to cooperate with the IRS in preparing and filing true and correct income tax returns for tax years 2002, 2003, and 2004, and will establish a payment schedule with the IRS for the payment of all taxes, interest, and penalties owed in connection with his tax debt.

According to the factual resume filed in the case, during tax years 2000 through 2004, Dr. Robinson willfully and knowingly evaded paying income tax and failed to file an individual tax return for each of those tax years. That document goes on to state that Dr. Robinson sent numerous letters to the IRS in which he challenged the legal authority of the IRS to assess and collect income taxes and claimed that he was not constitutionally required to pay income taxes. In addition, he admitted in the document that he purchased advice and documentation from fraudulent trust promoters to assist him in evading payment of his federal taxes, knowing that the documents he purchased were designed to prevent the IRS from collecting federal income taxes from him.

The factual resume further states that Dr. Robinson used numerous trusts and entities to receive income earned and to hold assets obtained from the operation of his dental practice. He then deposited his dental practice income, and personal assets purchased using that income, into these trusts and entities to hide those assets and income from the IRS. From 2000 through 2004, Dr. Robinson also failed to file income tax returns for the trusts and entities and failed to pay any federal income taxes on their behalf. Dr. Robinson admitted to paying for his home mortgage, living expenses, vehicles, and a personal boat by using dental practice income he funneled through the trusts and bank accounts. He paid his dental practice employees in cash and failed to issue them 1099s or W-2s.

 The factual resume states that according to analysis of records obtained during the execution of a search warrant at his practice, after allowing for all possible business expenses, Dr. Robinson earned approximately $2,283,739 in taxable income, all profits from his dental practice, during tax years 2000 through 2004. As a result, he owed approximately $195,875 in federal income tax.

U.S. Attorney Roper praised the investigative efforts of the Internal Revenue Service - Criminal Investigation. The case is being prosecuted by Assistant U.S. Attorney Jeffrey J. Ansley.

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