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Thursday, March 23, 2017

“HEADS UP, INMATE NUMBER 48960-039! YOU’RE NEXT!” Roy Bradley's Tax Fraud Sentencing Finally Set For May 22 at 2:00pm In U. S. District Court

Roy C. Bradley, Sr.
It's all over except the shouting...or squealing...or groaning.

In an order filed Wednesday afternoon in United States District Court, Judge Thomas L. Ludington set Monday, May 22 at 2:00pm for Roy C. Bradley's sentencing—his second federal prison bit in just two years.

Bradley was found guilty on March 10, 2015 (along with co-defendant Steven J. Ingersoll) of two counts of tax evasion and one count of conspiracy.

In a related case, Bradley was previously found guilty on December 2, 2014 of four counts of illegally distributing and handling asbestos, in violation of the Clean Air Act. Bradley's co-defendant, Gerald A. Essex [AKA 'Bark'], was acquitted on the same four charges.

Bradley's (ahem) business, Lasting Impressions/Thunder Builders, was hired by contrepreneur Steven J. Ingersoll to renovate a former church building at 400 N. Madison Avenue and convert it into the Madison Arts campus for the Bay City Academy. 

The jury found that Bradley “failed to remove asbestos before beginning to demolish and renovate the building, failed to adequately wet and keep wet asbestos until proper disposal, failed to ensure that a person trained in the proper procedures for handling asbestos was on-site when asbestos was disturbed, and failed to ensure that asbestos-containing waste was disposed of properly”. 

Ludington sentenced Bradley to up to five years' imprisonment on March 12, 2015. Ludington also ordered Bradley to pay restitution to his workers, though the amount was not disclosed by the United States Attorney's Office in 2015. 

However, yesterday's order revealed that a supplemental sentencing brief, filed under seal in Bradley's tax fraud case by government prosecutors, asserts Bradley should be liable for the unreported and unpaid employment taxes of his company, Thunder Builders, in the amount of $54,135.52. 

Yup, they included the 52 cents!

However, Bradley argued in his supplemental brief that there was no intended tax loss to the government because he actually over-reported his taxes in 2011 by failing to claim a $289,000 deduction (which was allegedly more beneficial than if he had issued 1099s or W-2s and claimed the deduction on his income tax return) whether calculated based on his original tax 2011 return filed in April of 2012, an amended tax return filed October 22, 2012, or a 2011 tax return filed around April 15, 2016. 

In yesterday's order, Ludington countered:

“Bradley’s argument is not fully developed. He does not explain why he filed three separate tax returns for the 2011 year, or set forth the amount of his alleged overpayment to the Government. He also does not sufficiently explain how the alleged over-payment of personal taxes is relevant to the calculation of criminal tax-loss – and thus to the calculation of his sentencing guideline range – where the Court has found his liability limited to the unreported and unpaid employment taxes of his company, Thunder Builders.” 

Bradley was ordered to file a supplemental brief addressing those issues by May 1, 2017. (The prosecution was directed to file its response on or before May 15, 2017.)

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