A Reno, Nevada attorney was sentenced today to 25 months in prison for filing false federal income tax returns, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman and U.S. Attorney Dayle Elieson for the District of Nevada.
Delmar Hardy was convicted, following a jury trial in September 2017, of filing false individual income tax returns for the years 2008, 2009 and 2010.
According to documents and evidence presented to the court, Hardy falsified his 2008 through 2010 returns by not reporting more than $400,000 in cash income his law practice received. Hardy’s practice of not reporting cash dated back to at least 1999, which resulted in a total tax loss of more than $250,000.
In addition to the term of imprisonment, U.S. District Court Judge Miranda M. Du ordered Hardy to serve one year of supervised release and to pay a fine in the amount of $10,000.
Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Elieson thanked special agents of IRS Criminal Investigation, who conducted the investigation, and Assistant U.S. Attorney James E. Keller and Tax Division Trial Attorney Lee F. Langston, who prosecuted the case.
Additional information about the Tax Division’s enforcement efforts can be found on the division’s website.
Official news published at https://www.justice.gov/opa/pr/nevada-lawyer-sentenced-prison-filing-false-tax-returns