Massachusetts Owner of a Garbage Collection Business Pleads Guilty to Filing a False Tax Return and Cash Structuring
A Las Vegas-area dentist was sentenced today to 13 months in prison for tax evasion, announced Acting Assistant Attorney General Caroline D. Ciraolo of the Justice Department’s Tax Division and U.S. Attorney Daniel G. Bogden of the District of Nevada.
Leslie Kotler, 56, pleaded guilty in June 2014 to evading his taxes over a nine year period, causing a $600,000 tax loss and admitted to using a number of nominee bank accounts and bogus trusts to hide his income and assets from the Internal Revenue Service (IRS). Kotler also filed false income tax returns for the years 2008 through 2011 that materially understated his income and filed a false bankruptcy petition in an attempt to delay the IRS’s ongoing efforts to collect the large amount of taxes he owned.
“With today’s sentence, Mr. Kotler is held accountable and pays a heavy price for his egregious conduct in evading both the assessment and payment of taxes,” said Acting Assistant Attorney General Ciraolo. “The court’s sentence reflects the serious harm caused by those who fail to comply with our nation’s tax laws and will serve to deter other individuals contemplating similar criminal conduct.”
“Leslie Kotler’s attempt to evade taxes by hiding income and filing false tax returns was a theft from the American public,” said Acting Special Agent in Charge Michael Brock of the IRS-Criminal Investigation Las Vegas Field Office. “To build faith in our nation’s tax system, honest taxpayers need to be reassured that everyone is paying their fair share. The IRS-Criminal Investigation Division, along with the Department of Justice, will investigate and prosecute those who violate our tax system.”
In addition to the term of imprisonment, U.S. District Judge Andrew Gordon of the District of Nevada ordered Kotler to serve three years of supervised release and pay restitution in the amount of $712,280. Before his sentencing, Kotler paid a total of $450,429 in back taxes, interest and fraud penalties.
Acting Assistant Attorney General Ciraolo thanked special agents of IRS-Criminal Investigations, who investigated the case and Tax Division Trial Attorney Thomas W. Flynn, who is prosecuting the case.
Additional information about the Tax Division and its enforcement efforts may be found on the division’s website.