A federal jury convicted a Mississippi man of tax evasion after a three-day jury trial in Oxford this week before District Judge Sharion Aycock.
According to the indictment and evidence presented at trial, Dr. Kevin L. Crandell of Golden, Mississippi, was an emergency room
physician making a monthly salary of approximately $30,000 to $40,000 who stopped paying personal income taxes in 2007. During the years 2006 through 2012, Crandell accrued approximately $972,493 in tax debt, including penalties and interest.
At trial, the Government presented evidence that in 2014 Crandell submitted a false and fraudulent IRS Form 433-A to the Internal Revenue Service in an attempt to negotiate a payment plan for his outstanding tax liabilities. The Form 433-A misrepresented to the IRS that Crandell could not make tax payments because his personal income was lower than his expenses.
The Form 433-A also failed to list assets and business bank accounts, which Crandell was using for personal expenses. Though Crandell attempted to blame a tax resolution service he hired in 2010, the evidence at trial showed that Crandell intentionally manipulated his pay stubs to show a decrease in his 2014 annual income before submitting the pay stubs to the tax resolution service.
Crandell is scheduled to be sentenced on June 7, 2022, and faces a maximum sentence of five years imprisonment. Crandell also faces a period of supervised release, restitution, and a fine.
“Millions of Americans pay their income taxes every year,” said U.S. Attorney Clay Joyner. “Those who intentionally attempt to mislead the IRS and fail to pay income taxes that they legitimately owe will face the consequences.”