2005 News Releases
For Immediate Release: February 24, 2005
REVENUE INVESTIGATION LEADS TO ARREST OF GOODLETTSVILLE
ACCOUNTANT ON SALES TAX EVASION CHARGES
NASHVILLE, Tenn. - Angela Renee Lockhart, 38, owner of ARL Bookkeeping & Tax Service, Goodlettsville, Tenn., was arrested today by special agents of the Tennessee Department of Revenue. A writ was issued for Lockhart's arrest after the Davidson County Grand Jury returned an eight-count sealed indictment relating to evasion of sales tax due the state of Tennessee.
"The majority of businesses pay appropriate taxes. This case serves as a warning to others who think they can get away with tax fraud in Tennessee," said Revenue Commissioner Loren L. Chumley. "We will continue to pursue criminal activity and prosecute tax evaders to bring justice to Tennesseans."
The investigation was conducted by the Special Investigations Section of the Tennessee Department of Revenue. Lockhart was indicted by the Davidson County Grand Jury on Feb. 18, 2005, on six counts of filing fraudulent sales tax returns during the periods October 1999, November 1999, January 2000, April 2000, August 2000, and January 2001. She was also indicted on one count of forgery and one count of theft. The fraudulent actions resulted in Lockhart's failing to remit $4,984 in sales tax collected from two of her clients, which she represented to them she had paid to the state. Instead, Lockhart filed false sales tax returns showing zero taxable sales and zero tax due. This is in violation of Tenn. Code Ann. Section 67-1-1440(g).
If convicted, Lockhart could be sentenced to a maximum of two years on each count in the state penitentiary and fined $3,000 for the six counts relating to her failure to remit sales tax collected and filing false returns. In addition, civil tax and penalties are due the state.
Citizens who suspect violations of the Tennessee revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).
The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2003-2004 fiscal year, the department collected $9.1 billion in state taxes and fees. In addition to collecting state taxes, $1.6 billion of local sales tax was collected by the department for local governments during the 2003-2004 fiscal year. Besides 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.
###
