Date: December 17, 2024 Contact: newsroom@ci.irs.gov Rochester, NY — U.S. Attorney Trini E. Ross announced today that Scott Reeves of Victor, NY, pleaded guilty before Chief U.S. District Judge Elizabeth A. Wolford to tax evasion, which carries a maximum penalty of five years in prison and a $250,000 fine. Assistant U.S. Attorney Richard A. Resnick, who is handling the case, stated that Reeves owns Fussy Contracting Inc. aka Mr. Fussy, a roofing business that operated out of a Portland Avenue location in Rochester during the tax years 2017 through 2022. After providing roofing services to residential and commercial customers, Fussy Contracting was paid primarily by check, which Reeves deposited to bank accounts and also cashed at a local check casher. Reeves was required to pay income taxes based on income he received from Fussy Contracting. For the tax years 2017 through 2022, he failed to file his Individual Income Tax Returns as well as the Income Tax Returns for the corporation, which resulted in no taxes being paid on the profits earned from operating Fussy Contracting. For the tax years 2017-2022, Reeves failed to report gross receipts totaling $5,398,008.27. After paying material expenses, labor expenses, and check cashing fees, Reeves kept the remaining $1,538,215.00, resulting in a tax loss of $248,394.00 to the IRS. The plea is the result of an investigation by the Internal Revenue Service Criminal Investigation (IRS-CI), under the direction of Harry Chavis, Acting Executive Special Agent in Charge, New York Field Office. Sentencing is scheduled for March 3, 2025, at 2 p.m. before Judge Wolford. 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.
