A Shingle Springs couple pleaded no contest today to state income tax evasion, according to the Franchise Tax Board (FTB).
Scott D. Moore, 42, a former real estate developer, and Kimberly A. Moore, 48, failed to file their 1997 state income tax return. According to court documents, Mr. Moore earned more than $693,000 as a real estate developer in that year alone. He was ordered to pay the FTB more than $168,000 in delinquent tax, penalties, interest, and cost of the investigation.
In a negotiated settlement, Mr. Moore pleaded no contest to one felony count of tax evasion, and received three years of formal probation. Ms. Moore pleaded no contest to a misdemeanor count of tax evasion, and received three years probation. In addition to the 1997 tax year return, the Moores were ordered to file their delinquent 1995 - 1996, and 1998 - 2002 state income taxes by March 8, 2004. The Moores must also pay at least one-third of the amount of restitution by March 8, 2004.
The Moores ignored repeated requests from the FTB to file their delinquent returns. Each year, Californians file more than 14 million tax returns. Those who earned California income, but did not file, get a notice asking about their return. The FTB annually receives more than 160 million income records from third parties such as banks, employers, the Internal Revenue Service, and other sources. The FTB matches these income records against the records of tax returns filed.
Formal sentencing is scheduled for March 8, 2004. El Dorado County Deputy District Attorney Richard Jones prosecuted the case. Judge Greg Hoss presided over the case in Department 7 of the West Slope Criminal Courthouse.