Man admits failing to file tax form but disputes owing $435K

Sentencing in an income tax case has been delayed because the defendant disputes that he owes $435,797.96, federal court records show.

The U.S. Attorney’s Office had alleged Samuel John Frazier, also known as Johnny Frazier, had a gross income of $618,253.53 for the 2009 tax year and failed to file a return by Oct. 15, 2010.

Frazier, from Gulfport, has pleaded guilty to willful failing to file a tax return and was to be sentenced Monday.

Frazier pleaded guilty on Nov. 8 and signed an agreement to pay the full amount ordered. The amount due will “include relevant conduct for tax years 2007 to 2010, which amount is not limited to the count of conviction,” the agreement says.

A pre-sentence investigation report prepared Dec. 27 shows the amount he owes, but Frazier disagrees, his attorney said in a court filing. His attorney on Thursday asked for a delay in sentencing so Frazier can review the restitution amounts.

U.S. Magistrate Judge John Gargiulo on Friday re-set sentencing for Feb. 22.

Frazier faces up to one year in prison, one year of probation, a $25,000 fine and restitution.

Frazier has been free on an unsecured $25,000 bond on a bill of information filed Oct. 14, 2016. In an interview with the Sun Herald, he disputed that the $618,253.53 is the amount of income for the 2009 tax year.

Robin Fitzgerald: 228-896-2307, @robincrimenews