James E. Jackson, Conspiracy to Evade Federal Taxes, Ohio 2012

Hamilton, OH – James E. Jackson, an accountant connected to the owners of the Skinner Landfill and Tri-E Technologies, was sentenced in August 2012 after pleading guilty to conspiracy to evade federal taxes. The case, investigated by federal authorities, stemmed from a larger probe into hazardous waste and water pollution violations at the landfill, ultimately revealing a scheme to defraud the government.

According to court documents, Jackson assisted the landfill owners in concealing income and manipulating financial records to avoid paying employment and personal income taxes. The investigation uncovered a deliberate effort to falsify company financials, obscuring the true financial picture and underreporting taxable income. This wasn’t an isolated incident; the case unfolded alongside charges against landfill owner, identified as Lough, who faced a more extensive list of charges.

On January 31, 2012, Lough was initially charged with conspiracy (18 U.S.C. 371), mail fraud (18 U.S.C. 1349), and attempting to evade or defeat tax (26 U.S.C. 7201). Jackson followed on February 14, 2012, with a single count of conspiracy (18 U.S.C. 371). Both men quickly entered guilty pleas – Lough on February 15th and Jackson on March 28th – signaling a willingness to cooperate with authorities, though the full extent of their involvement remains a matter of public record.

The sentencing phase revealed the severity of the financial crimes. Jackson received a 12-month and one-day prison sentence, followed by 12 months of probation, and was ordered to pay a $3,000 federal fine. Lough, however, faced a significantly harsher penalty, receiving a total of 72 months imprisonment – 24 months on each of the three counts to be served concurrently, plus an additional 36 months concurrently. He was also ordered to pay a staggering $902,931 in restitution.

The restitution order detailed specific allocations of funds: $757,755 was designated as forfeiture, $115,249 was directed to the IRS-RACS (Restitution and Civil Collection Statute), and $29,928 was allocated to compensate victims of the crime. The case highlights the EPA’s increasing focus on uncovering financial crimes connected to environmental violations, demonstrating a commitment to holding individuals accountable for all illegal activities associated with polluting and hazardous waste operations.

The investigation serves as a warning to businesses and individuals attempting to evade taxes through fraudulent means. Federal authorities continue to prioritize cases involving financial fraud, especially when linked to environmental crimes, signaling a robust enforcement strategy aimed at protecting both the environment and the integrity of the tax system. The Skinner Landfill case remains a notable example of the consequences of combining environmental negligence with financial malfeasance.

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Key Facts

Defendant: James E. Jackson
State: Ohio
Year: 2012
Charges: Conspiracy (18 U.S.C. 371)
Related Charges: Mail Fraud (18 U.S.C. 1349), Tax Evasion (26 U.S.C. 7201) – against co-defendant Lough
Sentence: 12 months and 1 day imprisonment, 12 months probation, $3,000 fine
Restitution (ordered from Lough): $902,931 (Forfeiture, IRS-RACS, Victims)
Connection: Accountant for Skinner Landfill and Tri-E Technologies owners

Source: EPA ECHO Enforcement Case Database

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