SAN DIEGO – LAWFUEL – Legal News Network – October 18, 2006 – Kenneth J. Hines, Special Agent in Charge for the San Diego Field Office announced that Vincent Sennen Garcia, a professional surfer known internationally as “Sunny” Garcia, was sentenced today in federal court in San Diego to three months custody; seven months home confinement; one year of supervised release; and, 80 hours of community service for making false statements on a federal tax return, in violation of Title 26, United States Code, Section 7206(1). Garcia was sentenced before United States District Court Judge Thomas Whelan. Garcia will have to wear a monitoring device during his home confinement period.
On June 5, 2006, Garcia pled guilty to a felony count of making false statements on a federal tax return, in violation of 26 United States Code, Section 7206(1) before United States Magistrate Judge William McCurine, Jr. According to the signed plea agreement, on or about October 23, 2001, within the Southern District of California, Garcia willfully made and subscribed a false joint U.S. Individual Income Tax Return, Form 1040, for the calendar year 2000, which was signed under penalty of perjury. Garcia reported only $292,956.00 as his total income on line 22, whereas Garcia knew that he earned an additional $161,450.00 in prize money that he did not report to the Internal Revenue Service for year 2000. As a result of Garcia’s omitted additional prize money he earned from surf competitions, Garcia’s additional tax due and owing for year 2000 is estimated at $66,822.00.
According to the signed plea agreement, Garcia admitted that for tax years 1996, 1997, 1998, 1999, and 2001, he knowingly and willfully understated income he received as prize money and winnings from professional surf competitions that totaled approximately $57,000.00; $53,400.00; $68,335.00; $41,900.00; and $35,000.00, for the respective years. Garcia owed additional tax due and owing of approximately $13,628.00; $8,436.00; $2,208.00; $16,004.00; and $10,434.00, for the respective years.
Garcia was a professional surfer during the years 1996 through 2001, earning prize money and winnings from competitions at locations around the world, including Fiji, Australia, South Africa, France, Spain, Portugal, and Brazil. Garcia currently resides in Los Angeles, California.
“Plain and simple – Individuals who earn income domestically or overseas should accurately report their income to the IRS,” said Kenneth J. Hines, Special Agent in Charge for the San Diego Field Office, IRS Criminal Investigation. “IRS Special Agents possess unique financial skills and expertise that enable them to actively and aggressively investigate leads, whether domestic or international, and explore potential criminal tax violations.”
For more information regarding cases involving filing false and fraudulent returns, please visit www.IRS.Gov.
Contact: Angeline Ortanez, Public Information Officer
Internal Revenue Service
880 Front Street, Suite 3237
San Diego, CA 92101
619.615.9036
angie.ortanez@ci.irs.gov
CI Release #: 33-2006-05
