Manager/Promoter of Shelby County Business Pleads Guilty to Sales Tax Fraud and Theft ChargesFriday, May 27, 2011 | 04:16 pm
Memphis, Tenn. – The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the guilty plea and sentencing of William (Curtis) Givens, Jr., age 33. Givens, an employee of Silver Spoon Restaurant & Lounge, located at 6063 Mt.Moriah in Memphis, Tennessee, was sentenced by Judge Jim Lammey.
Givens pled guilty to one count of Falsification of State Tax Revenue in violation of Tenn. Code Ann. Section 67-1-1440, a Class E felony, and one count of Theft of Property Over $10,000 in violation of Tenn. Code Ann. Section 39-14-103, a Class C felony. Givens was sentenced to two years for the tax charge and five years for the theft charge, to run concurrently. Judge Lammey granted Given’s request for diversion, and Givens was ordered to pay full restitution to the Tennessee Department of Revenue in the amount of $37,517.86. Judge Lammey also ordered Givens’ future tax returns to be monitored, and for him to perform public service work by educating business owners as to the consequences of violating state sales tax laws.
“Tennessee’s tax structure depends on taxpayers voluntarily complying with the laws,” said Revenue Commissioner Richard H. Roberts. “Taxpayers who collect but intentionally do not remit sales tax, breach the public’s trust and violate the criminal laws of the State. This case underscores our commitment to rigorous and fair administration of Tennessee’s tax laws.”
Prosecution of this criminal case was pursued by the department in cooperation with District Attorney General Amy P. Weirich. Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with General Weirich. Citizens who suspect violations of Tennessee’s revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).
The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 91 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.1 billion in state taxes and fees. In addition to collecting state taxes, the Department of Revenue collects taxes for local, county and municipal governments. During the 2009-2010 fiscal year, local government collections by the Department of Revenue exceeded $1.9 billion. In collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.