Criminal Tax Media Releases


RB TAX PREPARERS SENTENCED IN CIRCUIT COURT

RELEASED: December 20, 2000
Tax Director Marie Okamura announced that Richard J. Basuel Sr., and his son, Richard J. Basuel II, were sentenced by Circuit Court Judge Richard K. Perkins to fines and 15 days incarceration which was suspended.  Both father and son pled "no contest" to not filing their annual general excise tax returns for the years 1995, 1996 and 1997.

Richard J. Basuel Sr., was fined $5,000 for each year for a total fine of $15,000 and his son, Richard J. Basuel II, was fined $2,000 for each year for a total fine of $6,000.00.  Both father and son were also sentenced to 15 days in jail; however, the incarceration was suspended for 6 months.

Richard J. Basuel, Sr., was also charged on April 11, 2000 with one count of tax evasion, six counts of false and fraudulent statements, aiding and abetting, four counts of attempted theft in the second degree and two counts of theft in the second degree.  All charges are class C felony violations.  Trial has been scheduled for the week of March 19, 2000.   

Richard J. Basuel, II was also charged on October 25, 2000 with 11 counts of false and fraudulent statements, aiding and abetting, two counts of theft in the second degree and one count of theft in the third degree.  All charges are class C felonies.  Trial has been scheduled for the week of January 8, 2001.

Tax Director Okamura continues to encourage taxpayers to voluntarily file their tax returns.  The department will generally not initiate a criminal investigation when taxpayers voluntarily come forward to report their failure to file or other omissions.

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MEDICAID & TAX CHARGES RESULT IN GUILTY PLEA

RELEASED: November 17, 2000
Tax Director Marie Okamura and Attorney General Earl Anzai announced that on November 14, 2000, William L. Hill pled guilty to Theft in the First Degree and Failing to File his annual general excise tax returns for 1995, 1996 and 1997.

This was a joint investigation with the Medicaid Investigations Division and the Department of Taxation.  For the theft violation, William L. Hill obtained the services from Hale Nani Rehabilitation and Nursing Center, the value of which exceeded $20,000 and failed to make payment for the said services, thereby committing the offense of Theft in the First Degree.

Mr. Hill, a local business person also failed to file his annual general excise tax returns for the years 1995, 1996 and 1997.

The guilty pleas were entered before Circuit Court Judge Marie N. Milks. Sentencing has been scheduled for Feb 20, 2001.  The violation of Theft in the First Degree is a class B felony, punishable with a fine of up to $25,000 and incarceration of up to 10 years.  The failing to file general excise tax returns is a misdemeanor and is punishable with a fine of up to $25,000 and imprisonment of up to one year, or both.

Tax Director Okamura continues to encourage taxpayers to voluntarily file their tax returns.  The department will generally not initiate a criminal investigation when taxpayers voluntarily come forward to report their failure to file or other omissions.

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RICHARD J. BASUEL II INDICTED ON 15 TAX CHARGES

RELEASED: October 26, 2000
Tax Director Marie Okamura announced that on Oct 25, 2000, a Honolulu Grand Jury returned a true bill charging Richard J. Basuel II with multiple felony tax and theft violations.
    
Mr. Basuel II was charged for the preparation of false State of Hawaii income tax returns for his clients by overstating his clients' itemized deductions.  Mr. Basuel II was also charged with theft in the second and third degrees for his preparation of false tax returns which caused his clients to receive larger refunds than they were entitled to receive.

In total, the indictment charged Mr. Basuel II with 11counts of false and fraudulent statements, aiding and abetting, two counts of theft in the second degree and one count of theft in the third degree.  All charges are class C felonies.  The tax charges, upon conviction, carries a fine of up to $100,000 or imprisonment of not more than three years, or both.  The theft charges, upon conviction, carries a fine of up to $10,000 or imprisonment of not more than five years, or both. 

Tax Director Okamura continues to encourage taxpayers to voluntarily file their tax returns.  The department will generally not initiate a criminal investigation when taxpayers voluntarily come forward to report their failure to file or other omissions. 

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TAX PREPARER INDICTED ON 30 TAX CHARGES

RELEASED:  October 26, 2000
Tax Director Marie Okamura announced that on Oct 25, 2000, a Honolulu Grand Jury returned a true bill charging Rosalinda DeGuzman with multiple felony tax and theft violations.
    
Ms. DeGuzman was charged for preparation of false State of Hawaii income tax returns for her clients by overstating her clients' itemized deductions.  Ms. DeGuzman was also charged with theft in the second and third degrees for her preparation of false tax returns which caused her clients to receive larger refunds than they were entitled to receive.

In total, the indictment charged Ms. DeGuzman 16 counts of false and fraudulent statements, aiding and abetting, seven counts of theft in the second degree and seven counts of theft in the third degree.  All charges are class C felonies.  The tax charges, upon conviction, carries a fine of up to $100,000 or imprisonment of not more than three years, or both.  The theft charges, upon conviction, carries a fine of up to $10,000 or imprisonment of not more than five years, or both. 

Tax Director Okamura continues to encourage taxpayers to voluntarily file their tax returns.  The department will generally not initiate a criminal investigation when taxpayers voluntarily come forward to report their failure to file or other omissions. 

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Released by the State of Hawaii,  Department of Taxation
For further information, contact Stephen Hironaka at 587-1795

posted:  20 December, 2000