Richland County Man Convicted at Trial of Tax Evasion

COLUMBIA, SOUTH CAROLINA — Richard Boggs, of Irmo, was convicted following a jury trial in federal court for five counts of tax evasion.

According to documents and evidence presented at trial, Boggs evaded $274,461 of his 2015 through 2019 individual income taxes by submitting to his employers an IRS Forms W-4 falsely stating he was exempt from federal income-tax withholding. He also did not file a 2015 through 2019 tax return, even though he was legally required to do so based on the amount of income he earned.

“The Defendant effectively stole more than a quarter million dollars from American taxpayers, and he has earned the punishment he will receive,” said U.S. Attorney Adair F. Boroughs. “I appreciate the hard work of our partners at the IRS to identify and investigate those who seek to illegally manipulate the tax system to enrich themselves.”

“The law is clear on the issue of who is required to file and pay taxes: there is no gray area on the subject,” said Donald “Trey” Eakins, IRS-Criminal Investigation Special Agent in Charge, Charlotte Field Office. “We should not forget that the ultimate victims in tax fraud cases are the people of the United States – those honest taxpayers who diligently file tax returns each year. This conviction sends a message that the IRS is working to make sure that all taxpayers file and pay their fair share of taxes.”

Senior United States District Judge Cameron M. Currie presided over the trial and will sentence Boggs on January 18, 2023, after receiving and reviewing pre-sentence reports prepared by the United States Probation Office.  Boggs faces a maximum penalty of 25 years in federal prison. He also faces a period of supervised release, restitution and monetary penalties.

Internal Revenue Service-Criminal Investigation investigated the case. Assistant U.S. Attorneys John C. Potterfield and Dean H. Secor are prosecuting the case.