Randy Alan Carpenter, Tax Evasion, North Carolina 2013

CHARLOTTE, N.C. – A local attorney turned tax evader, Randy Alan Carpenter, 56, of Spruce Pine, has been sentenced to 27 months in prison for making false statements on his tax returns. The U.S. District Judge Graham Mullen handed down the sentence on April 15th, 2013.

According to court records, Carpenter received over $1.2 million in professional fees in 2005 and 2006 from his work at a failed real estate development near Spruce Pine, known as the "Villages of Penland." He pleaded guilty to the tax charges in May 2013. As a condition of his plea agreement, Carpenter was also ordered to cooperate with the IRS in filing amended tax returns.

When announcing his sentence, Judge Mullen noted that although Carpenter’s sentencing was not intentionally set for April 15th, the court agreed with the prosecution’s argument that Carpenter’s sentence should be a general deterrent to those might be tempted to intentionally file false tax returns.

Carpenter will be ordered to report to the Federal Bureau of Prisons to begin serving his sentence upon designation of a federal facility. All federal sentences are served without the possibility of parole.

The investigation was handled jointly by the FBI, IRS, and FDIC-OIG. The case is being prosecuted by Assistant United States Attorneys Michael E. Savage and Courtney Bumpers of the U.S. Attorney’s Office in Charlotte and Trial Attorney Gregory Bailey of the U.S. Attorney’s Office.

Randy Alan Carpenter, a former attorney, engineer, and appraiser from Spruce Pine, North Carolina, has been sentenced to 27 months in prison for tax evasion. He was ordered to pay $507,995 as restitution to the IRS. This case is a reminder that tax evasion is a serious crime that carries severe penalties.

The defendant, Randy Alan Carpenter, made false statements on his tax returns, which is a felony offense. He received over $1.2 million in professional fees, but failed to report this income on his tax returns. The IRS investigated this case, and the FBI assisted in the investigation.

The U.S. Attorney’s Office in Charlotte is committed to prosecuting cases of tax evasion and other financial crimes. This case demonstrates the importance of cooperating with the IRS and filing accurate tax returns.

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