Case Document 24 Filed 09/10/19 Page 1 of 3 PageID 51

UNITED STATES DISTRICT COURT
DISTRICT OF SOUTH DAKOTA
WESTERN DIVISION

 

UNITED STATES OF AMERICA, CR 19?50003
Plaintiff,
FACTUAL BASIS STATEMENT
vs.

GREGORY 

Defendant.

 

The Defendant states that the following facts are true, and the parties
agree that they establish a factual basis for the offense(s) to which the Defendant
is pleading guilty pursuant to Fed. R. Crim. P. 1 

At all relevant times, Gregory Sperlich (?Sperlich?) was an attorney in
private practice and resident of Rapid City, South Dakota. During each
calendar year for the period 2009 through 2015, Sperlich received income which
required him to ?le federal income tax returns and pay the resulting taxes to the
Internal Revenue Service.

On or about October 15, 2013, in the District of South Dakota, Sperlich
?led his 2012 Form 1040 federal income tax return with the Internal Revenue
Service. The return reported gross income of $115,109.00 on which taxes of
$34,341.32 were due to the Internal Revenue Service. Sperlich knew he was
required to pay the taxes to the Internal Revenue Service by April 15, 2013, yet

he knowingly and willfully failed to do so. As a result of Sperlich?s willful

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conduct, there is a criminal tax loss of $34,341.32 for tax year 2012.

On or about May 10, 2016, in the District of South Dakota, Sperlich filed
his 2015 Form 1040 federal income tax return with the Internal Revenue Service.
The return reported gross income of $301,665.00 on which taxes of $72,642.00
were due to the Internal Revenue Service. Sperlich knew he was required to pay
the taxes to the Internal Revenue Service by April 15, 2016, yet he knowingly
and willfully failed to do so. As a result of Sperlich?s willful conduct, there is a
criminal tax loss of $68,574.00 for tax year 2015.

Sperlich also knowingly and willfully failed to pay personal income taxes
imposed under the Internal Revenue Code for the years 2009, 2010, 2011, 2013,
and 2014. For all years, inclusive of 2012 and 2015, Sperlich willfully failed to

pay taxes totaling $301,553.68 to the Internal Revenue Service.

RONALD A. PARSONS, JR.
United States Attorney

57? 7/ 7%242/

Date eghan N. wbi?I/es
Assistant United States Attorney
PO. Box 7240
Pierre, SD 57501
Telephone: (605)224?5402
Facsimile: (605)224?8305
E?Mail: Meghan.Di1ges@usdoi.gov

Case Document 24 Filed 09/10/19 Page 3 of 3 PageID 53

(?152% F3

Date



Date

 

 



Defendant

Paul R. Winter 
Attorney for Defendant