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Special Investigations News Release

For Immediate Release: Jan. 17, 2012

Knox County Man Pleads Gulity to Sales Tax Evasion, Perjury, and Forgery Charges

Clinton, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to today's guilty plea of Andrew Dow Scoles, age 38, of Powell, Tenn. Scoles pleaded guilty to 2 counts of sales tax evasion, 2 counts of forgery, and 1 count of aggravated perjury. He was granted Judicial Diversion and was placed on 2 years probation. Scoles was also ordered to make restitution in the amount of $1,973.63.

On March 1, 2011, the Anderson County Grand Jury returned a 2 count indictment for Evasion of Sales Tax in violation of Tenn. Code Ann. Section 67-1-1440(g), a Class E felony. The indictment charged that Scoles provided false and fraudulent information to the Anderson County Clerk's office when he registered a 2000 Velocity boat and a 1997 Ford Mustang, resulting in unreported tax totaling $1,973.63. The Grand Jury also indicted Scoles on 1 count of Aggravated Perjury, a Class D felony, and 2 counts of Forgery, Class E felonies.

"The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," said Revenue Commissioner Richard H. Roberts. "This indictment underscores the department's ongoing efforts to enforce Tennessee's tax laws."

Prosecution of this criminal case was pursued by the department in cooperation with District Attorney General Dave Clark's office. Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with General Clark. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

In addition to collecting state taxes, $2.0 billion of local sales and business taxes were collected by the department for local governments during the 2011 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to