Please E-mail suggested additions, comments and/or corrections to Kent@MoreLaw.Com.
Help support the publication of case reports on MoreLaw
United States of America v. Randolph Scott
Date: 09-10-2015
Case Number:
Judge: J. Curtis Joyner
Court: United States District Court for the Eastern District of Pennsylvania (Philadelphia County)
Plaintiff's Attorney: Judy G. Smith
Defendant's Attorney:
Description:
Philadelphia, PA - Bucks County Lawyer Sentenced For Tax Evasion and Fraud Scheme
Randolph Scott, 72, of Doylestown, PA, an attorney whose practice included estate and probate matters, was sentenced today to 48 months in prison for defrauding a client’s estate of more than $2.3 million. Scott maintained a law office – Randolph Scott Associates – in Warrington, PA. He pleaded guilty on March 25, 2015 to one count each of mail fraud, tax evasion and attempting to interfere with administration of internal revenue laws, and three counts of failure to file income tax returns.
Between December 2005 and October 2011, while representing the estate of John C. Bready, Scott diverted approximately $2,317,917.67 of estate funds to his law office accounts. Because the estate was valued at more than $6 million at the time of Bready’s death in 2005, federal law required that a federal estate tax return be filed which would have resulted in approximately $520,351 being paid to the Internal Revenue Service. Scott purposefully failed to file the required form in order to maintain sufficient money in the estate to pay its beneficiaries and to avoid detection of the theft.
After the estate’s executor died in 2009, Scott failed to disclose the executor’s death so that Scott could continue to receive money intended for the estate at his law firm. Scott would then forge the deceased executor’s signature and deposit funds intended for the estate into accounts under his control. Scott had the successor executor sign a document renouncing the position of successor executor so that Scott could continue to forge the signature of the deceased executor and divert money belonging to the estate.
In addition to the prison term, U.S. District Court Judge J. Curtis Joyner ordered restitution to the estate in the amount of $2,317,917.67, three years of supervised release, and a $375 special assessment.
The case was investigated by the IRS Criminal Investigations and the Federal Bureau of Investigation. It was prosecuted by Assistant United States Attorney Judy G. Smith.
Randolph Scott, 72, of Doylestown, PA, an attorney whose practice included estate and probate matters, was sentenced today to 48 months in prison for defrauding a client’s estate of more than $2.3 million. Scott maintained a law office – Randolph Scott Associates – in Warrington, PA. He pleaded guilty on March 25, 2015 to one count each of mail fraud, tax evasion and attempting to interfere with administration of internal revenue laws, and three counts of failure to file income tax returns.
Between December 2005 and October 2011, while representing the estate of John C. Bready, Scott diverted approximately $2,317,917.67 of estate funds to his law office accounts. Because the estate was valued at more than $6 million at the time of Bready’s death in 2005, federal law required that a federal estate tax return be filed which would have resulted in approximately $520,351 being paid to the Internal Revenue Service. Scott purposefully failed to file the required form in order to maintain sufficient money in the estate to pay its beneficiaries and to avoid detection of the theft.
After the estate’s executor died in 2009, Scott failed to disclose the executor’s death so that Scott could continue to receive money intended for the estate at his law firm. Scott would then forge the deceased executor’s signature and deposit funds intended for the estate into accounts under his control. Scott had the successor executor sign a document renouncing the position of successor executor so that Scott could continue to forge the signature of the deceased executor and divert money belonging to the estate.
In addition to the prison term, U.S. District Court Judge J. Curtis Joyner ordered restitution to the estate in the amount of $2,317,917.67, three years of supervised release, and a $375 special assessment.
The case was investigated by the IRS Criminal Investigations and the Federal Bureau of Investigation. It was prosecuted by Assistant United States Attorney Judy G. Smith.
Outcome:
See above
Plaintiff's Experts:
Defendant's Experts:
Comments:
About This Case
What was the outcome of United States of America v. Randolph Scott?
The outcome was: See above
Which court heard United States of America v. Randolph Scott?
This case was heard in United States District Court for the Eastern District of Pennsylvania (Philadelphia County), PA. The presiding judge was J. Curtis Joyner.
Who were the attorneys in United States of America v. Randolph Scott?
Plaintiff's attorney: Judy G. Smith.
When was United States of America v. Randolph Scott decided?
This case was decided on September 10, 2015.