Case Document 1 Filed 03/22/16 Page 1 of 4 SOUTHERN or MISSISSIPPI I UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF MISSISSIPPI 2 2 EASTERN DIVISION ARTHUR JEEFJEITON DEPUTY CRIMINAL No. 770 26 use. 7201 26 U.S.C. 7206(1) CHARLES BOLTON and 18 use. 2 LINDA BOLTON UNITED STATES OF AMERICA The Grand Jury charges that: COUNTS 1?5 (26 use. 7201 and 13 use. 2) A. AT ALL TIMES MATERIAL HEREIN: 1. Charles Bolton and Linda Bolton were residents of Hattiesburg, Mississippi, which is located in the Southern District of Mississippi. 2. Charles and Linda Bolton were married to each other. 3. Charles Bolton and Linda Bolton owned a business known as Sports 22 Restaurant in Hattiesburg, Mississippi. 4. Charles Bolton and Linda Bolton also owned a business known as l-lail Avenue Package Store in Hattiesburg, Mississippi. 5. Charles Bolton and Linda Bolton ?led and caused to be ?ledjoint U.S. Individual Income Tax Returns, Form I040 with the Internal Revenue Service (IRS) for each tax year 2009 through 2013. 6. The income and expenses of Sports 22 Restaurant and Hall Avenue Package Store were reported on a Schedule C, as part of Charles Bolton and Linda Bolton?s joint U.S. Individual Income Tax Return, Form 1040 for each tax year 2009 through 2013. Case Document 1 Filed 03/22/16 Page 2 of 4 B. ATTEMPT TO EVADE OR DEFEAT TAX On or about each ?ling date set forth below, for each tax year noted below, in Forrest County in the Eastern Division of the Southern District of Mississippi, and elsewhere, the defendants CHARLES BOLTON and LINDA BOLTON, did willfully attempt to evade and defeat a large part olithe income tax due and owing by defendants to the United States of America by, among other things, preparing and causing to be prepared, and by signing and causing to be signed, a false and U.S. Individual Income Tax Return, Form 1040, on behalf of defendants, which was ?led with the Internal Revenue Service. Defendants further attempted to evade and evaded the assessment of their income tax, by, among other things, (1) cashing tens of thousands of dollars in checks purportedly issued in payment for liquor, wine and catering services to prevent those payments from being recorded on their business bank statements; (2) providing deceptive records to their tax return preparer; and (3) making false statements to their tax returns preparer that some payments for goods and services were loans. COUNT TAX YEAR RETURN SIGNED ON OR ABOUT COUNT 1 2009 April 14, 2010 COUNT 2 2010 April 15, 2011 COUNT 3 2011 Apri] 16, 2012 7 7 COUNT 4 ?01" April 13, 2013 I, . COURI 5 2013 October 14, 2014 All in violation of Section 7'20], Title 26, United States Code, and Section 2, Title 18, United States Code. Case Document 1 Filed 03/22/16 Page 3 of 4 COUNTS 6-10 (26 U.S.C. 7206(1) and 18 U.S.C. 2) A. FILING FALSE TAX RETURN CALENDAR YEAR 2009 2013 1. The allegations contained in Part A of Counts 1-5 are hereby re-alleged and incorporated by reference. 2. On or about each ?ling date set forth below for each calendar tax year noted below, in Forrest County in the Eastern Division of the Southern District of Mississippi, and elsewhere, the defendants CHARLES BOLTON and LINDA BOLTON, did willfully make and subscribe ajoint United States Income Tax Return, Form 1040, which was veri?ed by a written declaration that it was made under the penalty of perjury and was ?led with the Internal Revenue Service, which said joint United States Individual Income Tax Return, Form 1040, 7 defendants herein did not believe to be true and correct as to every material matter for each calendar tax year noted below, as to the following: a. Charles Bolton and Linda Bolton?s joint United States Individual Income Tax Return, Form 1040 reported on line 22, in each of the years noted below, a total amount of income; When, as defendants CHARLES BOLTON and LINDA BOLTON, then and there knew and believed, they did not report a substantial amount of income on line 22, in each of the Case Document 1 Filed 03/22/16 Page 4 of 4 years noted below, on theirjoint U.S. Individual Income Tax Return, Form 1040; COUNT TAX YEAR RETURN SIGNED ON OR ABOUT COUNT 6 2009 April 14, 2010 COUNT 2 2010 April 15, 2011 COUNT 8 2011 April 15, 2012 COUNT 9 2012 April 13, 2013 COUNT 10 2013 October 14, 2014 All in violation of Section 7206(1), Title 26, United States Code, and Section 2, Title 18,. United States Code. A TRUE BELL: sf signature redacted Foreperson of the Cirealtledrr}3L I, KENNETH ALLEN POLITE, JR. FRED P. HARPER UNITED STAT - A ORNEY Special Assistant United States Attorney This Indictment alias returned in open court by the foreperson or deputy foreperson of the Grand Jury on this the Egg day of March, 2016. UNITED STATES MAGISTRATE JUDGE Case Document 1-1 Filed 03/22/16 Page 1 of 1 CRIMINAL CASE COVER SHEET US. District Court PLACE OF OFFENSE: CASE DOCKET CITY: Hattiesburg SAME DEFENDANT JUDGE CASE NUMBER .9 lea/7 NEW 20! 40 FROM DISTRICT OF JUVENILE: YES No sow-45m olemrct 0r 11. MATTER TO BE SEALED: YES NO Charles Batten ATUHUN at? DEPUTY U.S. ATTORNEY AUSA Fred P. Harper BAR LABSBB NO YES LIST LANGUAGE ANDIOR English LOCATION STATUS: ARREST DATE ALREADY 1N FEDERAL AS OF ALREADY 1N Ctts'l?tmv ON PRETRIM. RELEASE IJ.S.C. DE 10 MISDEMIEANUR 10 OFFICE USE ONLY) INIJEN KI-it'annE OFFENSE CHARGED Set 1 26 USC 7"201 Attempt to Evade or Defeat Tax 1-5 Set 2 25 USC HUSH) Filing Falee Tax Return 6-Date: SIGNATURE OF ausm/ V, (Revised 2:26? 0} Case Document 1-2 Filed 03/22/16 Page 1 of 1 CRIMINAL CASE COVER SHEET US. District Court PLACE OF OFFENSE: .- .-- . RELATED CASE INFORMATION: CITY: Hattiesburg SUPIERSIEDINU SAME DEFENDANT New DEFENDANT JUDGE CASE Nun-1mm 201R SOUTHERN DISTRICT OF 1M FJ JUVENILE: YES No MAR 22 MATTER TO BE SEALED: DEPUW NAMEIAIJAS: Linda Bolton US. ATTORNEY INFORMATION: AUSA Fred P. Harper BAR. t; LABSGB No YES English S'rA't't's: DATE ALREADY IN FEDERAL A5 0E ALREADY IN 0N PRETRIAI. RELEASE U.S.C. TOTAL 3: or 10 MISUEMEANHR 1O FELDNY OFFICE USE [Mt-Ex KEWCOIJE OF DEFENSE CHARGED Set 1 26 USC ?201 Attempt to Evade 0r Defeat Tax 1-5 Set 2 26 USC 7206(1) Filing False Tax Return 6-Dale: SIGNATURE OFAU. {Revised 2126? 0]