Livingston, 67, was sentenced Tuesday to three years of probation, with six months to be served under house arrest, for filing a false income tax return in 2002.
Livingston was also fined $40,000.
|
Advertisement |
Livingston, a former award-winning educator, retired as Delta’s superintendent in 1998, but continued in that capacity under a service contract until 2004.
The contract allowed Livingston to defer his compensation and have his payments sent to a designated agent. The funds weren’t supposed to be accessed by Livingston, but could only be withdrawn on his behalf by the school board upon his instruction. Livingston was supposed to defer paying income tax on the money until he withdrew it, but, according to the IRS, he started having the compensation sent directly to him and deposited it in his personal account.
That meant the money was no longer deferred income and was therefore subject to taxation, the feds said, also accusing Livingston of directing the school district’s business manager not to file a Form 1099 on his early retirement bonuses.
Investigators came into the picture in 2004, and that’s when Livingston prepared amended tax returns, paying all appropriate taxes, penalties and interest.
The IRS said he filed returns that, overall, failed to report income totaling more than $335,000, with a tax obligation of $133,651.
Charged in March of this year, Livingston pleaded guilty to filing a false income tax return in September.
The typical sentencing range for the offense is up to three years in prison, and under his agreement, Livingston could have received 18 months, but his cooperation and repayment of taxes spared him that fate.
“Intentionally concealing income from the IRS to avoid paying taxes is a crime, whether legally earned or illegally derived, and the job of IRS Criminal Investigation is to investigate these crimes wherever they are identified,” Agent Christopher Sigerson said in the news release. Sigerson is the special agent in charge of IRS Criminal Investigation division for the Denver field office.
Livingston’s attorney could not be reached for comment Tuesday.
• Be respectful of others, the writer and the subjects in the story.
• Be relevant. Keep your comments on point.
• See the guidelines for TalkAbout. Perhaps your comment is best for that community forum, available from the home page, instead of commenting on a particular story.
Comment posters are responsible for the opinions they express and the accuracy of the information they provide. We urge comment writers to treat this as a public forum where manners matter. We encourage a collegial, non-insulting tone. All readers comments must be approved by our staff before posting to the Web site. Be aware, in accordance with the Communications Decency Act and provisions upheld in judicial appeal, that you are responsible for comments posted on this Web site. Montrose Press is not liable for messages from third parties.
DO NOT POST:
* Potentially libelous statements or damaging innuendo.
* Obscene, explicit, or racist language.
* Personal attacks, insults or threats.
* The use of another person's real name to disguise your identity.
* Comments unrelated to the story.
Opinions, advice and all other information expressed in montrosepress.com's reader comments represent the individual's own views and not necessarily those of the Montrose Press. Montrose Press does not endorse and is not responsible for statements, advice or opinions offered by anyone other than authorized Montrose Press spokespersons.
Thank you for your comments!