Defendant (A Former Tax Lobbyist and DOJ Tax Attorney) Sentenced to 1 Year for Tax Perjury Conviction (12/13/19)

I previously blogged on the plea agreement for James F. Miller, a former tax lobbyist (and former DOJ Tax attorney).  Former DOJ Tax Attorney Pleads to Tax Perjury (Federal Tax Crimes Blog 6/21/19; 6/22/19), here.  DOJ Tax has a press release on his sentencing.  Virginia Tax Lobbyist Sentenced to Prison for Filing a False Tax Return (12/13/19), with a by-line: “Concealed More than $2.2 Million in Income.” 

The release is somewhat cryptic, but here are key excerpts:

An Alexandria, Virginia, tax lobbyist was sentenced to one year in prison today for willfully filing a false tax return * * * * 

According to court documents, attorney James F. Miller, 67, underreported his gross income on his 2010 through 2014 tax returns by more than $2.2 million. Miller, a tax policy lobbyist and former employee of the Justice Department’s Tax Division, filed multiple false tax returns with the Internal Revenue Service (IRS). These returns omitted partnership income he received from two law firms and the gross receipts he received from his own lobbying firm. The total tax loss resulting from Miller’s fraudulent conduct was more than $730,000. 

In addition to the term of imprisonment, U.S. District Judge T.S. Ellis, III, ordered Miller to serve one year of supervised release and to pay restitution to the United States in the amount of $735,933.

JAT Comments:

1. My rough and ready calculation of his guideline sentencing range is 24-30 months based on the following assumptions as to adjustments: (i) a base offense level of 20 based on tax loss of $730,000 with no adjustments for unreported income from criminal activity or sophisticated means; (ii) a 3-level reduction for acceptance of responsibility; and a resulting 5.A. sentencing level of 17 and indicated range of 24-30 months.

2. The press release indicates that the sentence was for one year.  Often that type of sentencing is 1 year and 1 day, in order to permit the defendant to qualify for the good time credit, which would reduce the actual incarceration time by about 15%.  A sentence of one year does not qualify for the good time credit.