Former Gatlinburg Resident Sentenced To Serve 18 Months In Prison For Tax Offenses

KNOXVILLE, Tenn. – David Lee Miner, 61, formerly of Gatlinburg, was sentenced on May 29, 2013, by the Honorable Thomas Phillips, U.S. District Court Judge, to serve 18 months in federal prison. In addition, Miner was ordered to pay restitution to the IRS for unpaid taxes in the amount of $36,205.10.

Miner was indicted on March 15, 2011, and was convicted at trial on March 28, 2013, on one count of impeding or obstructing the administration of the Internal Revenue Laws and two counts of failing to file federal income tax returns. During a six-day trial, the United States presented evidence of Miner’s efforts to obstruct the lawful functions of the Internal Revenue Service and his failure to file tax returns for the 2004 and 2005 tax years. The jury heard extensive testimony regarding Miner’s sale of services that were designed to assist customers in evading income taxes. In particular, the United States offered evidence of Miner’s service for the purported decoding and correcting clients’ IRS files, which Miner stated would prevent the IRS from being able to assess taxes. In addition, Miner set up “common law trusts,” which were intended to place clients’ income and possessions out of the reach of the IRS. In connection with both services, Miner would prepare frivolous and threatening letters to IRS employees and others in an effort to hamper the collection of taxes.

With respect to the sentencing, United States Attorney William C. Killian stated the following: "This conviction and sentence will deter others who not only avoid paying income taxes, but advise taxpayers how to avoid paying taxes."

This investigation was conducted by IRS Criminal Investigation. Assistant U.S. Attorney Frank M. Dale, Jr. represented the United States.