Parker Man Sentenced for Seven Counts of Willful Failure to File Tax Returns

United States Attorney Ron Parsons announced that a Parker, South Dakota, man convicted of Willful Failure to File Tax Returns was sentenced on November 4, 2019, by U.S. District Judge Karen E. Schreier.

Dale Edward Buller, age 71, was sentenced to time served, 5 years of supervised release, $1,000 fine, $305,922.40 in restitution, and a special assessment to the Federal Crime Victims Fund in the amount of $175.

Buller was indicted by a federal grand jury on December 5, 2017.  He pled guilty on November 5, 2018.

Buller, a retired farmer from Turner County, willfully failed to file tax returns with the Internal Revenue Service for calendar years 2010 through 2016.  During those years, Buller received gross income from the rental of agricultural and pasture land.  He was required by law to make and file income tax returns with the Internal Revenue Service, stating specifically the items of gross income.  Buller attempted to conceal the income by claiming the land was owned by a Trust.  However, because Buller controlled the Trust and all of the assets, all of the income was taxable.

This case was investigated by the Internal Revenue Service.  Assistant U.S. Attorney Jeffrey C. Clapper prosecuted the case.