Pensacola Lawyer & CPA Cooks the Books

PENSACOLA, FLORIDA – James R.J. Scheltema, 56, a Pensacola attorney and certified public accountant, has confessed to a scheme to defraud the United States government. Scheltema pled guilty to both filing false tax returns and actively evading federal taxes, a case announced by U.S. Attorney Christopher P. Canova for the Northern District of Florida. The legal professional now faces a substantial prison sentence for his financial misdeeds.

The scheme unfolded between 2010 and 2013, when Scheltema received restricted stock as part of his compensation for providing legal and accounting services. Instead of reporting this income, he deliberately omitted it from his 2011 and 2012 individual tax returns, despite profiting significantly from both the issuance and subsequent sale of the stock. The deception didn’t stop there. Scheltema also neglected to file timely tax returns for two companies he owned and operated in 2013, further compounding his financial crimes.

Scheltema attempted to conceal the stock sales, a clear effort to evade detection by the IRS. He instructed that checks be made payable to his wife and one of his companies, rather than directly to himself, in a transparent attempt to muddy the trail of income. This tactic proved ineffective. Once the IRS initiated an investigation, Scheltema filed belatedly amended 2011 and 2012 returns, along with a late 2013 return—all of which still contained false information, demonstrating a continued pattern of dishonesty.

The sentencing is scheduled for April 10, 2017, at 3:00 p.m. Scheltema’s legal maneuvering won’t save him from potential consequences. For each count of filing false tax returns, he could face up to three years behind bars. The tax evasion charge carries an even steeper potential penalty: a maximum of five years in prison. The combined penalties could mean a lengthy stay in federal custody for the once-respected professional.

The investigation was spearheaded by the IRS—Criminal Investigation, highlighting the agency’s relentless pursuit of tax fraud. Assistant U.S. Attorney David L. Goldberg is prosecuting the case, aiming to secure a just outcome for the government. This case underscores the fact that no one, regardless of profession, is above the law when it comes to fulfilling their tax obligations.

The U.S. Attorney’s Office for the Northern District of Florida, one of 94 nationwide, serves as the primary federal litigator under the Attorney General’s direction. Public court documents can be accessed online via the U.S. District Court for the Northern District of Florida website. For further information about the U.S. Attorney’s Office, Northern District of Florida, visit http://www.justice.gov/usao/fln/index.html. Contact Amy Alexander, Public Information Officer, at (850) 216-3854 or amy.alexander@usdoj.gov for media inquiries.