Las Vegas Lawyer Pleads Guilty To Failing To File Tax Returns
LAS VEGAS, Nev. – A local lawyer who served as U.S. Attorney for Nevada from 1975 to 1977, pleaded guilty today to failing to file federal individual and corporate income tax returns from 2006 to 2010, and agreed to pay restitution to the IRS of approximately $290,000, announced Daniel G. Bogden, United States Attorney for the District of Nevada.
“Regardless of one’s occupation, job title or position, everyone is responsible for filing and paying taxes on all of their income,” said United States Attorney Bogden. “It is important that American taxpayers understand and feel confident that everyone is playing by the same rules in filing and paying their taxes.”
Lawrence J. Semenza, II, pleaded guilty before U.S. District Judge James C. Mahan to three misdemeanor counts of willful failure to file a tax return. According to the guilty plea agreement, Semenza operated his law practice in Las Vegas as a subchapter C personal service corporation. For the years 2006 through 2010, Semenza individually had taxable income of approximately $655,000, and the corporation had taxable income of approximately $345,000, but Semenza failed to file individual or corporate income tax returns for those years, and failed to pay the tax due and owing to the IRS, totaling about $290,000.
Semenza is scheduled to be sentenced on Dec. 3, 2014. The maximum penalty for each count is one year in prison and a fine of not more than $100,000.The case is being investigated by IRS Criminal Investigation and prosecuted by Assistant U.S. Attorneys Eric Johnson and Nicholas D. Dickinson.