Skip to main content
Press Release

Decatur Man Pleads Guilty to Filing a False Tax Return

For Immediate Release
U.S. Attorney's Office, Northern District of Alabama

BIRMINGHAM, Ala. – A Decatur man pled guilty today to filing a false tax return, announced United States Attorney Prim F. Escalona and Internal Revenue Service, Criminal Investigations Special Agent in Charge James E. Dorsey. 

According to court documents, Jerry Wayne Scott, Jr., 47, owned and operated Advanced Roofing in Decatur, Alabama.  In 2013, Advanced Roofing worked on several large projects for which it was paid approximately $750,083.  In October 2014, Scott filed a 2013 tax return that reported gross receipts of $392,250 for Advanced Roofing.  For the preparation of the return, Scott provided a hand-written document to the tax preparer that listed the business income as $392,250, but failed to provide any other documentation to the tax preparer, such as bank statements, ledgers, or Forms- 1099. 

“Filing a false tax return is not a victimless crime - it affects all Americans,” said Escalona.  “The U.S. Attorney’s Office and IRS Criminal Investigation will continue to aggressively pursue those who choose to cheat the tax system.”

“The license to run a business is not a license to avoid paying taxes,” said IRS Criminal Investigation Special Agent in Charge James Dorsey. “Mr. Scott’s filing of false tax returns, cheated all Americans, since we all share the responsibility to pay our fair share tax for the government services and protections that we enjoy.”

The maximum penalty for filing a false tax return is three years in prison and a $100,000 fine.

Internal Revenue Service- CID investigated the case, which Assistant U.S. Attorney Davis Barlow is prosecuting.

The year 2020 marks the 150th anniversary of the Department of Justice.  Learn more about the history of our agency at

Updated July 31, 2020