Justice News

Department of Justice
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FOR IMMEDIATE RELEASE
Thursday, January 30, 2020

Jury Finds Florida Man Guilty of Obstructing the IRS

A federal jury convicted a Florida man today of  corruptly obstructing the due administration of the internal revenue laws, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and United States Attorney Maria Chapa Lopez for the Middle District of Florida.

According to evidence presented at trial, since 1999 Dennis J. Nagle has refused to voluntarily pay federal income taxes. As a result, by 2014, he had an outstanding tax balance of more than $400,000. When the Internal Revenue Service (IRS) attempted to collect Nagle’s unpaid taxes by filing liens and levying his paychecks and pension, Nagle obstructed the IRS collection efforts. Nagle submitted false forms to his employer claiming he was exempt from federal tax withholding, attempted to pay off his tax debts with checks written on a closed bank account, and threatened to file criminal complaints against IRS collection officers. In total, Nagle sent the IRS at least 15 worthless payments, purportedly totaling more than $1.9 million dollars. 

U.S. District Judge Paul G. Byron ordered Nagle to be remanded to the custody of the Bureau of Prisons until his sentencing, which is scheduled for April 22, 2020. At sentencing, Nagle faces a statutory maximum penalty of three years in federal prison. He also faces a period of supervised release, restitution, and monetary penalties.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Chapa Lopez commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Assistant U.S. Attorney Karen Gable and Trial Attorney Lauren Archer of the Tax Division, who are prosecuting the case.

Additional information about the Tax Division and its enforcement efforts may be found on the Division’s website.

Topic(s): 
Financial Fraud
Tax
Press Release Number: 
20-113
Updated January 30, 2020