After years of delays, the federal tax evasion case against Smethport’s Brian Gustafson is moving forward.
Through his attorney, D. Robert Marion, Gustafson filed several motions in October — motions to compel disclosure of favorable evidence, “prior act” materials, and prosecution witness statements; to dismiss count 3 of the indictment; and to preserve the rough notes of government agents.
Assistant U.S. Attorney Christian Trabold has until Jan. 13 to respond, and the defense’s replies to that are due by Jan. 27, according to U.S. Judge Susan Paradise Baxter.
The case charges Gustafson, 52, with tax evasion, filing a false income tax return and obstruction of IRS laws.
The indictment alleged Gustafson opened a bank account without disclosing it to the IRS or bankruptcy court, filed a false form to the IRS about his assets and financial conditions, lied to the IRS about his use of the hidden account and made “significant cash withdrawals” from the account.
Count 3 alleges that from February to October 2017, Gustafson had accounts with P.C. Credit Union, and lied about them to the Internal Revenue Service when he was to have “listed detailed information regarding his business and personal assets and other information that would effectively inform the Internal Revenue Service concerning his financial status and ability to pay outstanding taxes that were then due and owing,” the indictment indicated.
In the motion for dismissal, Gustafson argued, “There is no mention of an investigation, audit, or administrative action that was pending when Mr. Gustafson allegedly committed the obstruction.” Therefore, he argued, that charge should be dismissed.
Gustafson at one time was a member of Smethport Borough Council, a police officer within Smethport Borough, owner of the allegedly now defunct Priority Care Ambulance, and other businesses in the Smethport area.
Under the law, the maximum penalties for the allegations against Gustafson include a total sentence of 11 years in prison, a fine of $750,000 or both. Under the federal sentencing guidelines, the actual sentence imposed would be based upon the seriousness of the offenses and the prior criminal history, if any, of the defendant.
