David Brian Bybee, Tax Evasion, Utah 2023

Grimy Times Expose

A federal grand jury in Salt Lake City has returned a five-count indictment charging David Brian Bybee, a 55-year-old Kaysville businessman and CPA, with two counts of tax evasion and three counts of failure to pay taxes.

According to the indictment, Bybee has taken steps to evade payment of personal tax debt and payroll taxes for his employees through the use of nominees and misrepresentations to IRS revenue officers.

The indictment alleges that Bybee managed and controlled several companies from his home in Kaysville or at other business addresses in Davis County. Bybee hired and managed employees for the Bybee companies. His duties included generating revenue, keeping books and records, paying expenses, making employee payroll, withholding and paying over taxes from employee payroll, and filing all required business returns.

The indictment alleges that Bybee issued payroll checks from Bybee companies and withheld Medicare and Social Security (often referred to as Federal Insurance Contribution Act or “FICA” taxes) and federal income tax withholdings, collectively referred to as “payroll taxes.”

The indictment further alleges that Bybee attempted to evade a large part of the income tax he owed to the federal government for calendar years 2000, 2001, 2002, 2005, 2006, 2007, 2008, and 2009, in an amount totaling about $153,569.41.

A summons will be issued to Bybee to appear for an arraignment in federal court. The maximum potential penalty for each of the five counts in the indictment is five years, a fine of $250,000, and the costs of prosecution.

Indictments are not findings of guilt. Individuals charged in an indictment are presumed innocent unless or until proven guilty in court.

The case is being prosecuted by the U.S. Attorney’s Office in Salt Lake City and investigated by special agents of IRS-Criminal Investigation.

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