Kaysville CPA David Brian Bybee Pleads Guilty to Tax Evasion

Kaysville businessman and certified public accountant David Brian Bybee, 56, admitted in federal court Wednesday to willfully evading $153,569.41 in personal income taxes owed to the United States, capping a years-long scheme that exploited shell companies and unauthorized financial access to siphon revenue for personal luxuries.

Bybee, a licensed CPA, pleaded guilty to one count of attempt to evade and defeat payment of taxes. According to the plea agreement, he controlled multiple companies operating out of Davis County, including the National Association of Certified Bookkeepers, LLC (NACPB), which he founded in 2006 with himself and an associate, D.B., as the only members. NACPB maintained a Wells Fargo business account where credit card revenues were funneled, forming part of the financial infrastructure Bybee later exploited.

Bybee further admitted to creating the National Bookkeepers Association, LLC (NBA) in January 2008, listing his sons, B.B. and L.B., as the sole members. Despite not being an authorized signer, he commandeered the NBA’s America First Credit Union account from 2008 to 2011, orchestrating electronic transfers and forging checks signed with his son B.B.’s name to fund personal expenses—mortgages, cars, jet skis, and a boat among them.

The IRS assessed Bybee $153,569.41 in back taxes as of March 14, 2011, stemming from unfiled or unpaid individual returns for tax years 2000 through 2002 and 2005 through 2009. Bybee admitted he willfully avoided payment while continuing to generate substantial business revenue through credit card deposits into controlled accounts, actions he acknowledged were deliberate attempts to conceal assets from federal tax authorities.

At Wednesday’s hearing, District Judge Dee Benson accepted a stipulated sentence of 12 months and one day in federal prison. Bybee must also pay $469,381.19 in restitution—$370,661.96 for individual income tax obligations and $98,719.23 for unpaid payroll taxes linked to his failure to withhold, deposit, and report employee taxes across several of the companies he managed.

Bybee will face 36 months of supervised release upon his release from prison and is required to report to the Bureau of Prisons at noon on March 22, 2017. The case was prosecuted by the U.S. Attorney’s Office in Salt Lake City and investigated by IRS-Criminal Investigation, underscoring the federal crackdown on financial professionals who weaponize their expertise to subvert the tax system.