Date: January 30, 2020
A federal jury convicted a Florida man today of corruptly obstructing the due administration of the internal revenue laws.
According to evidence presented at trial, since 1999 Dennis J. Nagle has refused to voluntarily pay federal income taxes. As a result, by 2014, he had an outstanding tax balance of more than $400,000. When the Internal Revenue Service (IRS) attempted to collect Nagle's unpaid taxes by filing liens and levying his paychecks and pension, Nagle obstructed the IRS collection efforts. Nagle submitted false forms to his employer claiming he was exempt from federal tax withholding, attempted to pay off his tax debts with checks written on a closed bank account, and threatened to file criminal complaints against IRS collection officers. In total, Nagle sent the IRS at least 15 worthless payments, purportedly totaling more than $1.9 million dollars.
U.S. District Judge Paul G. Byron ordered Nagle to be remanded to the custody of the Bureau of Prisons until his sentencing, which is scheduled for April 22, 2020. At sentencing, Nagle faces a statutory maximum penalty of three years in federal prison. He also faces a period of supervised release, restitution, and monetary penalties.
This investigation was conducted by special agents of IRS-Criminal Investigation and prosecuted by Assistant U.S. Attorney Karen Gable and Trial Attorney Lauren Archer of the Tax Division.