Randy Alan Carpenter, 56, Spruce Pine, North Carolina, an attorney, engineer and land surveyor, was sentenced by U.S. District Judge Graham Mullen to 27 months in prison for making false statements on his tax returns.
The defendant was also ordered to serve one year under court supervision and to pay $507,995 as restitution to IRS.
According to court records and the sentencing hearing, Carpenter received over $1.2 million in professional fees in 2005 and 2006 from his work at a failed real estate development near Spruce Pine, N.C., known as the “Villages of Penland.” Carpenter pleaded guilty to the tax charges in May 2013. As a condition of his plea agreement, Carpenter was also ordered to cooperate with the IRS in filing amended tax returns.
When announcing his sentence, Judge Mullen noted that although Carpenter’s sentencing was not intentionally set for April 15th, the court agreed with the prosecution’s argument that Carpenter’s sentence should be a general deterrent to those might be tempted to intentionally file false tax returns.
Carpenter will be ordered to report to the Federal Bureau of Prisons to begin serving his sentence upon designation of a federal facility. All federal sentences are served without the possibility of parole.
Anne M. Tompkins, U.S. Attorney for the Western District of North Carolina, announced the sentence.
Joining U.S. Attorney Tompkins in making the announcement are Jeannine A. Hammett, Special Agent in Charge of the Internal Revenue Service – Criminal Investigation Division (IRS-CI), John A Strong, Special Agent in Charge of the Federal Bureau of Investigation (FBI) and Jon T. Rymer, Inspector General of the Federal Deposit Insurance Corporation, Office of the Inspector General (FDIC-OIG).
The investigation was handled jointly the FBI, IRS and FDIC-OIG. The case is being prosecuted by Assistant United States Attorneys Michael E. Savage and Courtney Bumpers of the U.S. Attorney’s Office in Charlotte and Trial Attorney Gregory Bailey of the U.S. Department of Justice’s Criminal Tax Division.