REVENUE INVESTIGATION RESULTS IN GUILTY PLEA OF GOODLETTSVILLE ACCOUNTANT ON SALES TAX EVASION, THEFT AND FORGERY CHARGES

NASHVILLE, Tenn. - Angela Renee Lockhart, 38, owner of ARL Bookkeeping & Tax Service, Goodlettsville, Tenn., pleaded guilty today to felony charges of sales tax evasion, theft and forgery. Davidson County Criminal Court Judge Seth W. Norman sentenced Lockhart to six months intensive probation followed by 30 months supervised probation and ordered her to finish paying restitution to the state of Tennessee of $4,984 and pay one of her former clients $2,970.78.

On Feb. 24, 2005, agents of the Tennessee Department of Revenue's Special Investigations Section arrested Lockhart after the Davidson County Grand Jury returned an eight-count sealed indictment relating to evasion of sales tax due the state of Tennessee. The fraudulent actions resulted in Lockhart's failing to remit $4,984 in sales tax collected from two of her clients. Lockhart had represented to these clients that she had paid the tax to the state. Instead, she 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).

"The failure to report and pay collected sales tax is a breach of the public trust. It is particularly egregious when this criminal act is perpetrated by someone holding themselves out as a tax professional," said Revenue Commissioner Loren L. Chumley. "The Department of Revenue aggressively pursues criminal sanctions and demands accountability for such actions."

Citizens who suspect violations of the Tennessee revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

These cases are pursued criminally by the department in cooperation with local district attorneys general.

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.Tennessee.gov/revenue.

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