According to the Department of Justice the former commissioner pled guilty to three counts of failing to file individual federal tax returns in 2013, 2014 and 2015. Pursuant to the plea agreement the ex-cop also admitted to substantially reducing the amount of taxes withheld from his salary each year by claiming extra allowances and deductions. He went as far as claiming mortgage interest deductions and deductions for local property taxes when he didn’t actually have a mortgage or own any real property. He claimed business losses without owning any businesses, which all served to reduce the amount of taxes owed to the IRS and the State of Maryland. Additionally, the defendant did not file his 2011 and 2012 tax returns until 2014, and cooked the books when he did file in order to unlawfully save money. The former commissioner’s tax issues cost him his job back in May, and now they may cost him his freedom come March when the case is set for sentencing. Each of these charges carries a $100,000 fine and up to one year in prison. There will also be $67,587.72 in restitution that must be paid to the federal and state governments.
As a first time offender the former top cop will is unlikely to face a lengthy jail sentence for these misdemeanor offenses. On the other hand the judge will balk at any argument that the defendant simply “made a mistake” as the Mayor once characterized it. This was an ongoing course of conduct, and the continuous misrepresentations showed a certain degree of knowledge and intent. If the conduct was believed to have been a mistake or even straight ignorance the U.S. Attorney’s Office probably wouldn’t have charged the former police officer in criminal court. And even if the feds brought charges, if not for the recurring misrepresentations federal prosecutors likely would have entertained some sort of deferred prosecution agreement instead of going after three convictions.
The Blog will definitely follow this case as it goes before a federal judge for sentencing in three months and may post a follow up article. For now, the Baltimore Police Department continues to search for a suitable leader after swearing in 5 commissioners in 4 years. Earlier this month the Mayor nominated an officer from the Fort Worth Police Department in Texas, and members of the City Council and others are now tasked with vetting this choice. The city also hired an independent search firm that placed the Texas cop number 2 of more than 50 suitable candidates. We’ll follow up on this process as well, which will likely spill over until the first couple months of 2019. For any criminal law questions, or if you are facing charges in Baltimore or all other jurisdictions in Maryland contact attorney Benjamin Herbst anytime for a free consultation. Benjamin handles federal cases such as tax evasion and federal citations for theft, DUI and assault, as well as felonies such as robbery and drug distribution. He is available 24/7 and offers flexible payment plans from criminal cases.
Resources
Former Baltimore Police Commissioner Pleads Guilty To Failing To File Tax Returns, justice.gov.