Timothy Moore, Tax Evasion, West Virginia 2017

A Logan man’s scheme to evade taxes has landed him in hot water. Timothy Moore, 54, pleaded guilty to making a false statement on a tax return, announced United States Attorney Carol Casto.

Moore admitted that from 2010 through at least 2013, he diverted checks intended for his business, Auto Body Specialists, LLC, an auto body and collision company located in Logan. Moore also admitted that the checks were payment for auto body or other work, and that he diverted the checks by depositing them directly into his personal bank accounts rather than into his company accounts.

Moore further admitted that he hired an outside bookkeeper to prepare his personal and business taxes and to organize the books and records of the business. He admitted that he did not tell his bookkeeper about the diverted checks, nor did he provide the bookkeeper access to his personal bank accounts.

When the bookkeeper filed joint income tax returns for Moore and his wife, Moore admitted that he knew that his tax returns understated his income from his company, as the returns did not take into account those diverted funds. Moore further admitted that he authorized the bookkeeper to file the false returns.

Moore specifically admitted that in tax years 2010, 2011, 2012, and 2013, he diverted $414,273.58 into his personal accounts that was not reported on his tax returns. Moore also admitted that the total tax loss for his criminal conduct is $127,926.26, and he admitted that he owes that same amount to the IRS as restitution.

Moore faces up to three years in federal prison and a fine of up to $250,000 when he is sentenced on June 8, 2017. The case was investigated by agents of the IRS – Criminal Investigation Division, and Assistant United States Attorney Meredith George Thomas is handling the prosecution.

The plea hearing was held before United States District Judge Joseph R. Goodwin.

Moore’s actions not only put his business at risk but also cheated the government out of much-needed revenue. His tax evasion scheme is a reminder that tax crimes can have serious consequences.

Related Federal Cases