Pryor man sentenced to probation, $107,055 restitution for failure to file taxes
A Pryor man earning more than $100,000 a year from 2009-12 was sentenced to two years probation and a $107,055 restitution Monday at a sentencing hearing in Billings.
Defendant Randy Falls Down, 51, was originally charged with three counts of willful failure to file a tax return, each of which impose a maximum one-year prison sentence and a $100,000 fine.
In accordance to his plea agreement, Falls Down pleaded guilty to one misdemeanor count of willful failure to file a return. The two other counts were dismissed as part of the plea agreement.
According to court records, Falls Down is a former co-owner of Four Lodges Technology, a company that provided computer services to the Crow Tribe.
In a 2014 interview with the FBI and the Department of Interior Office of the Inspector General, Falls Down admitted he did not file tax returns and had no reason for not doing so. He further stated he deposited $478,000 in income from Four Lodges into his bank account from 2008-12, and income should have been reported on his tax returns.
Over the four fiscal years in which his tax returns remained unreported, Falls Down earned an average of more than $111,000 per year, owing an average of more than $34,000 per year. The total taxes due over the four years equaled $138,181.
Although he was not charged with the 2012 offense, Falls Down earned $339,279 from 2009-11, owing a total of $107,055 in taxes for those years.
As part of his probationary terms, Falls Down was ordered to pay a monthly restitution in the amount of $5947.50.