The U.S. Attorney for the Northern District of Ohio has announced the filing of three criminal charges against CPA Kimball E. Rubin, of Beachwood, Ohio, for failure to file income tax returns.
According to a court filing, Rubin, who did business as Kimball E. Rubin & Associates, Ltd., failed to report income between the 1998 and 2000 calendar years. That income is estimated at approximately $5.5 million.
Failing to file a federal tax return is a misdemeanor with a maximum sentence of one year, although in egregious cases, a failure to file may be elevated to a felony. Not every instance of non-filing results in a criminal proceeding, and for those that do, the government faces the burden of proving that the failure to file was willful in order to obtain a conviction.
The charges are the result of an investigation by the Criminal Investigation Division of the Internal Revenue Service's Cleveland office.
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