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United States v. Jones

United States Court of Appeals, Eighth Circuit

March 3, 2015

United States of America, Plaintiff - Appellee
v.
William Fielding Jones, Jr., Defendant - Appellant

Submitted: November 14, 2014.

Appeal from United States District Court for the Western District of Missouri - Kansas City.

For United States of America, Plaintiff - Appellee: Kathleen D. Mahoney, Assistant U.S. Attorney, U.S. Attorney's Office, Kansas City, MO.

For William Fielding Jones, Jr., Defendant - Appellant: James E. Felman, Katherine Earle Yanes, Kynes & Markman, Tampa, FL.

William Fielding Jones, Jr., Defendant - Appellant, Pro se, Duluth, MN.

Before BYE, SHEPHERD, and KELLY, Circuit Judges.

OPINION

Page 1057

SHEPHERD, Circuit Judge.

William Fielding Jones, Jr. pled guilty to tax evasion and now appeals the sentence imposed by district court,[1] arguing the district court improperly enhanced his sentence for use of sophisticated means. We affirm.

I.

Jones owned a company called SAM Packaging. Between Fall 2009 and Fall 2010, Jones took numerous actions to avoid paying the several hundred thousand dollars he owed in back taxes for the years 2006 to 2008. For instance, Jones refused to provide the Internal Revenue Service (" IRS" ) with his bank statements, and when he later did submit bank statements, he blacked parts of them out. He submitted IRS Forms 433-A and 433-B (financial disclosure forms relating to individuals and businesses, respectively) in Fall 2009, disclosing two bank accounts at Mutual of Omaha Bank, but failing to disclose an account at Community America Credit Union (" CACU" ). He subsequently opened a second CACU account. When he submitted updated Forms 433-A and 433-B in 2010, he again disclosed his accounts at Mutual of Omaha Bank but not his accounts at CACU. He simultaneously directed his financial activity to the undisclosed CACU accounts.

When the IRS levied on one of Jones's accounts at Mutual of Omaha Bank, it found the account was nearly empty. Jones also commingled his personal and business accounts, prompting the IRS to levy on his business accounts. The IRS revenue officer assigned to Jones's case explained it was " a very rare thing" to levy on a taxpayer's business accounts. After the IRS levied on Jones's accounts, he began dealing in cash, keeping between $10,000 and $15,000 per month for personal expenses. In Fall 2010, when Jones

Page 1058

admitted having cash available, he made only a single payment of $3,000 ...


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