Rodney Minner, Employment Tax Evasion, AR 2023

Harrison, Arkansas – In a stark reminder of the consequences for financial misdeeds, Rodney Minner, 62, of Eureka Springs, has been sentenced to three years in federal prison for his willful failure to collect and pay over employment taxes, totaling $1,095,267.02.

Minner, who owned and operated four restaurants collectively known as “The Rowdy Beaver,” faced the music today after being caught with his hands in the cookie jar. The IRS uncovered that Minner siphoned off funds meant for paying both employer and employee portions of employment taxes, leaving a gaping hole in the federal coffers.

According to court records, Minner’s scheme involved not only the Rowdy Beaver but also locations in Cassville, Missouri, and Branson, Missouri. The total amount of trust fund employment taxes owed for the third quarter of 2013 alone was $21,093.74. But that was just the tip of the iceberg.

The IRS’s Criminal Investigation division went to work, revealing that Minner failed to pay over federal income taxes due from withholdings from employee paychecks between April 30, 2012, and April 20, 2016. The scale of his deception? A staggering $500,000 to $1,500,000 in tax loss.

Minner was indicted by a federal grand jury in April 2018 and pleaded guilty in October 2018, showing no remorse for the financial damage he caused. Assistant United States Attorney Clay Fowlkes led the prosecution against Minner, ensuring justice was served.

Today’s sentencing, handed down by the Honorable P.K. Holmes, III, is a testament to the IRS’s dedication to rooting out tax fraud and ensuring that those who play by their own rules face the full force of the law.