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Description: Nashville, Tennessee criminal lawyer represented Defendant charged with wire fraud, failure to pay over employment taxes and filing a false income tax return.

Patrick Martin, 51, from Gainesboro, Tennessee, pleaded guilty in August 2021 to wire fraud, failure to pay over employment taxes, and filing a false income tax return.

According to Court documents, beginning in 2014, Martin submitted applications to an agency of the Department of Health and Human Services for Drug Free Communities program grants and received awards for the Coalition totaling $375,000 over three years. Martin was supposed to use the grant funds on behalf of the Coalition, but instead used the money for his own personal benefit, including to make an automobile purchase, pay personal bills, make home renovations, and financially support someone outside of his family.

As the Executive Director of the Coalition, Martin also was responsible for paying over certain employment taxes withheld from employees’ paychecks to the IRS. Martin failed to do so and used this money for his own personal benefit as well. Martin also filed false income tax returns with the IRS for tax years 2014 and 2015, failing to report the income from his embezzlement scheme.

Martin was also ordered to pay restitution in the amount of $507,373.76, with $375,000 to be paid to the U.S. Department of Health & Human Services Substance Abuse and Mental Health Services Administration, the agency that awarded the grant; and $132,373.76 to be paid to the IRS. Martin was also ordered to forfeit $211,795.84.

This case was investigated by the Federal Bureau of Investigation; the U.S. Department of Health and Human Services, Office of Inspector General; the IRS - Criminal Investigation; and the Tennessee Comptroller of the Treasury. Assistant United States Attorney Robert S. Levine prosecuted the case.

Superseding Indictment 11/20/19: 18:1343 Wire fraud
(10s)

failure to collect or pay over tax
(34s)

Superseding Indictment 11/20/19: 26:7206(1) Fraud and false statement of a tax return
(46s)

Outcome: Plea of guilty to Counts 10, 34, and 46 of the Superseding Indictment. Imprisonment for 15 months on each of Counts 10, 34, and 46, to run concurrently. Defendant to self report before 2 PM on 10/3/2022. Three years supervised release on Counts 10 and 34, and One year on Count 46, to run concurrently, with conditions. $300 special assessment. $507,373.76 restitution. Forfeiture of $211,795.84 money judgment.

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