Randy Alan Carpenter v. Commissioner

152 T.C. No. 12

UNITED STATES TAX COURT RANDY ALAN CARPENTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5327-17L. Filed April 18, 2019. P pleaded guilty to violating I.R.C. sec. 7206(1) by willfully filing false returns for 2005 and 2006. At sentencing, the District Court ordered P to pay restitution to the IRS, ordered that restitution was due immediately, and set a schedule of payments. The District Court also ordered that P pay all outstanding tax as an additional condition of his supervised release. Though P made each scheduled payment, he did not pay the full…