Date: Oct. 3, 2024 Contact: newsroom@ci.irs.gov Tammy Bushnell and Scott Bushnell of Dubois, Wyoming, were sentenced yesterday to eight months of home confinement with three years of probation for conspiracy to defraud the United States by underreporting gross income and filing a false tax return. According to court documents, the Bushnells owned and operated Trails End Guns and Trails End Motel in Dubois. During the 2017 through 2021 tax years, the Bushnells failed to provide all their gross receipts to their CPA and inflated some expenses, thus understating their tax liability for those years. The investigation began in 2021 when the couple listed the motel for sale. Undercover agents posed as potential buyers and were provided with financial statements that reflected substantially more receipts and profits for both businesses than what was reported on the couple’s tax returns. In furtherance of the conspiracy to defraud, the couple routinely destroyed business documents that would reveal true cash receipts and submitted false business records/reports to their accountant. “Scott and Tammy Bushnell had many chances to correctly report their income; however, they instead used a variety of tactics to conceal income and falsify business expenses,” said Tom Demeo, Acting Special Agent in Charge, IRS Criminal Investigation Denver Field Office. “Tax evasion will continue to be a priority for IRS-CI and we will aggressively pursue those who do not comply with their income tax obligations.” Both defendants waived indictment and pleaded guilty to an Information earlier in the year. Chief U.S. District Court Judge Scott W. Skavdahl imposed the sentences and ordered the defendants to pay $122,112.46 in restitution to the Internal Revenue Service and $57,882 to the State of Wyoming. They were both fined $13,161 by the court as well. This crime was investigated by the Internal Revenue Service Criminal Investigation (IRS-CI). IRS-CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a more than a 90 percent federal conviction rate. The agency has 20 field offices located across the U.S. and 12 attaché posts abroad.
