Logan businessman sentenced to federal prison for tax crime



US Dept. of Justice Release

CHARLESTON, W.Va. – A Logan man was sentenced today to a year and a day in federal prison for a tax crime, announced United States Attorney Carol Casto. Timothy Moore, 54, previously pleaded guilty to making a false statement on a tax return. Moore was also ordered to pay a $25,000 fine and over $127,000 in restitution.

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 additionally 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.

In tax years 2010, 2011, 2012, and 2013, Moore 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 that he owes that same amount to the IRS as restitution.

This case was investigated by agents of the IRS – Criminal Investigation Division. Assistant United States Attorney Meredith George Thomas is handling the prosecution. United States District Judge Joseph R. Goodwin imposed the sentence.

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