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Press Release

Former Gulf Breeze Attorney Sentenced To Federal Prison For Tax Evasion

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

PENSACOLA, FLORIDA – William Cater Elliott, 61, of Gulf Breeze, Florida was sentenced to one year in federal prison after pleading guilty on May 4, 2022, to three counts of tax evasion for the years of 2015, 2016, and 2017.  Elliot was a former attorney and the sole proprietor of William C. Elliott Associates, P.A., law firm, in Gulf Breeze, Florida.  The sentence was announced by Jason R. Coody, United States Attorney for the Northern District of Florida.

“The United States relies on the payment of taxes to defend our country and maintain its operations,” said U.S. Attorney Coody. “We will investigate and prosecute those who falsely misrepresent their income – whether by traditional evasion or the filing of fraudulent documents.”

In addition to the federal imprisonment, Elliot was ordered to pay $211,073.00 in restitution, and $116,896.25 in cost of prosecution fees. Elliot’s imprisonment will be followed by three years of supervised release – with the first three months to be served on Home Confinement.  

“Devising fictitious loan documents intended to conceal the true facts from the IRS isn't just bending the rules; it's fraud,” said IRS-CI Acting Special Agent in Charge Ron Loecker.  “Every American who pays their taxes should be offended by individuals such as Mr. Elliott who use similar schemes to avoid paying their fair share. Today’s sentencing should serve as a warning to others considering following Mr. Elliott’s poor example – the risk of being caught will only increase.” 

This case was investigated by the Internal Revenue Service - Criminal Investigation Division. Assistant United States Attorney Andrew J. Grogan prosecuted the case.

The United States Attorney's Office for the Northern District of Florida is one of 94 offices that serve as the nation’s principal litigators under the direction of the Attorney General. To access public court documents online, please visit the U.S. District Court for the Northern District of Florida website. For more information about the United States Attorney’s Office, Northern District of Florida, visit


United States Attorney’s Office
Northern District of Florida
(850) 216-3845
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Updated December 1, 2022