Justice News

Department of Justice
Tax Division

Wednesday, January 14, 2009

D.c. Police Detective Sentenced To Prison For Tax Evasion

WASHINGTON – Eighteen-year veteran of the District of Columbia Metropolitan Police Department (MPD) Michael C. Irving was sentenced to 14 months in prison by U.S. District Judge Paul L. Friedman in the District of Columbia, the Justice Department, Internal Revenue Service (IRS), and the D.C. Office of Tax and Revenue (OTR) announced today. Irving, a homicide detective, was convicted in May 2008 of two counts of tax evasion for tax year 2005 following a jury trial.

According to evidence introduced at trial, Irving fraudulently arranged for his employer, the MPD, to stop withholding taxes from his paychecks for years 2003 through 2005. For those same years, Irving failed to file tax returns with the IRS and the OTR. Despite receiving wages from the MPD totaling $155,211 in 2002, $152,153 in 2003, $136,962 in 2004 and $181,913 in 2005, Irving did not pay any federal or D.C. income taxes. The total tax loss for those three years was more than $130,000.

As part of the scheme, Irving filed false documents with the IRS and OTR in an effort to obtain refunds for taxes paid in a previous year. Irving filed a late 2002 tax return on which he claimed he made zero wages, despite evidence introduced at trial showing that Irving earned wages of $155,211 during 2002.

During the same time period that Irving failed to file returns or pay taxes, he spent money on, among other things, custom-tailored suits, jewelry for his wife, Redskins tickets, dining out, renovations on his $805,000 home, apartment building investments, and vitamins and nutritional supplements.

"As today’s sentencing shows, those tax defiers, like Detective Irving, who engage in fraudulent schemes to evade payment of taxes; face severe consequences including being convicted felons for the rest of their lives, imprisonment and having to pay back all the taxes with steep penalties and interest," said Nathan J. Hochman, Assistant Attorney General of the Justice Department’s Tax Division. "Under the National Tax Defier Initiative, the Tax Division has committed to vigorously investigate, prosecute and convict those who engage in tax defier schemes to evade payment of taxes, regardless of their profession or whether they wear a badge."

“The public trusts police officers and other civil servants to not only enforce the law but also expects them to comply with the law. Mr. Irving’s disregard for the tax laws is blatant disrespect of his position of trust,” said Eileen Mayer, Chief, IRS Criminal Investigation. “Today’s sentencing reinforces that there is a heavy price to pay for ignoring your tax responsibilities.”

“I would like to commend the hard work and diligence of the DC and federal authorities who worked together so effectively to bring this case to its conclusion today,” said Stephen M. Cordi, deputy chief financial officer for the District of Columbia’s Office of Tax and Revenue.

Assistant Attorney General Hochman thanked Tax Division trial attorneys Karen E. Kelly and Michael P. Ben’Ary who prosecuted the case. He also thanked the special agents of the IRS and OTR whose assistance was essential to the successful investigation and prosecution of the case.

Additional information about the Justice Department’s Tax Division and its enforcement efforts may be found at http://www.usdoj.gov/tax/.

Press Release Number: 
Updated April 6, 2015