Former Blue Springs Business Owner Pleads Guilty to Tax Evasion

KANSAS CITY, Mo. – Tom Larson, Acting United States Attorney for the Western District of Missouri, announced that a former Blue Springs, Mo., business owner pleaded guilty in federal court today to tax evasion.

Roy Wayne Guier, 64, of Blue Springs, pleaded guilty before U.S. District Judge Stephen R. Bough to one count of tax evasion.

Guier owned and operated Roy and Son Fencing, which sells and installs a variety of fencing products, from 1982 until 2009. In October 2009, Guier transferred the ownership and operation of the company to his daughter, who leased the business and assets from him. Guier’s daughter, at his direction, made the lease payments to a company operating under the name of DEK Resource Management. Guier’s wife was listed as the general manager of DEK and the only signatory on the company’s bank accounts.

From 2010 through 2014, the amount of rental income deposited into DEK’s bank account on Guier’s behalf totaled $382,522. DEK never filed a federal income tax return for each of those years 2010 through 2014. Guier failed to file any tax returns for 2010 through 2014. The additional tax due and owing for 2010 through 2014 is $38,391.

By pleading guilty today, Guier admitted that he willfully attempt to evade and defeat income tax due and owing by him by using the DEK bank account, as a nominee, to receive rental income from the lease of his fencing business to his daughter, and by using the DEK bank account to pay for his personal living expenses.
 
Under federal statutes, Guier is subject to a sentence of up to five years in federal prison without parole. The maximum statutory sentence is prescribed by Congress and is provided here for informational purposes, as the sentencing of the defendant will be determined by the court based on the advisory sentencing guidelines and other statutory factors. A sentencing hearing will be scheduled after the completion of a presentence investigation by the United States Probation Office.

This case is being prosecuted by Assistant U.S. Attorney Rudolph R. Rhodes, IV. It was investigated by IRS-Criminal Investigation.