COLUMBUS — Rudolph Joseph Fox Jr., 56, of Fredericktown, was sentenced in United States District Court to 12 months in prison imprisonment, followed by three years of supervised release, ordered to pay restitution in the amount of $23,765 to the Internal Revenue Service, and fined $3,000.
On Nov. 5, 2009, a jury convicted Fox of three counts of income tax evasion and one count of willful failure to file a federal income tax return with the IRS.
Carter M. Stewart, United States attorney for the Southern District of Ohio, and Jose A. Gonzalez, Special Agent in Charge, Internal Revenue Service, Criminal Investigation, announced the sentence handed down Friday by United States District Judge Algenon L. Marbley. Fox was remanded to the custody of the U.S. Marshal.
Fox committed income tax evasion in 2002, 2003 and 2005. During 2002 and 2003, Fox demanded that his employer not withhold federal income taxes from his salary or wages. During 2005, Fox stated his taxable income was zero even though he received a salary or wages as an employee of a medical company. The tax loss in this case, as a result of the unreported income for these three years of income tax evasion, is $23,765. In addition, Fox willfully failed to file a 2004 federal income tax return, even though he received income for the year.
“As we are in the midst of this year’s filing season, let this be a reminder that while taxpayers have the right to contest their tax liabilities in the courts, taxpayers do not have the right to violate and disobey tax laws,” said Special Agent in Charge Jose A. Gonzalez.
Stewart commended the IRS Criminal Investigation agents and Assistant U.S. Attorney Dan Brown, who prosecuted this case.