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Press Release
DENVER – Byron Thomas Warnes, age 60, of Silverthorne, Colorado, was charged by an Information in Denver yesterday, Thursday, September 25, 2013, for attempting to interfere with the administration of IRS laws, United States Attorney John Walsh and IRS Criminal Investigation Special Agent in Charge Stephen Boyd announced. Warnes waived his right to be indicted by a federal grand jury.
According to the Information, Warnes was self-employed as a real estate agent and broker doing business under the name “Gold Mountain Realty” (“GMR”). He was also the co-founder, 50% beneficial owner and one of two principals of Aspen Ridge, LLC (“Aspen Ridge”), a Colorado limited liability company involved in real estate investment and development. One of Aspen Ridge’s real estate projects concerned the purchase in October 2005 and contemplated development of approximately 291 acres of undeveloped land commonly known as the “Pine Air Addition,” situated in and about Hot Sulphur Springs, Grand County, Colorado. Warnes and Aspen Ridge’s other principal ultimately did not develop this land but rather granted conservation easements to Grand County with respect to most of the acreage, leading to the acquisition and sale of State of Colorado tax credits associated with the granting of these easements.
Beginning in or about 1994, the IRS conducted an audit examination to determine Warnes’s income and federal income tax liability for the year 1992. In February 1997, as a result of that audit, the IRS determined that Warnes owed a total of approximately $232,242 in federal taxes, interest and penalties for the 1992 year and made a tax assessment of this amount and the IRS recorded a federal tax lien for this and other federal tax assessments against Warnes.
From about January 2005, and continuing through August 2008, the exact dates being unknown, Warnes directly and through others known and unknown did corruptly endeavor to obstruct and impede the due administration of the internal revenue laws by:
“Those who interfere with the administration of the IRS and IRS laws may face criminal consequences,” said U.S. Attorney John Walsh.
“Interfering with the tax law or those administering tax laws is unacceptable; rest assured we will hold those accountable and bring them to justice,” said Stephen Boyd, Special Agent in Charge for IRS Criminal Investigation, Denver Field office.
Warnes was charged with one count of attempting to interfere with the administration of IRS laws. If convicted of that count he faces not more than 3 years in federal prison, and a fine of up to $250,000.
This case was investigated by IRS-Criminal Investigation and prosecuted by Assistant U.S. Attorney Kenneth Harmon.
The charges contained in the information are allegations, and the defendant is presumed innocent unless and until proven guilty.
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