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Special Investigations News Release

For Immediate Release: Aug. 13, 2012

Wayne County Businessman Surrenders on Tax Evasion and Theft Charges

Nashville, Tenn - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Friday's surrender of James Thomas Tinin, age 54, president of Rocky Point Rock Quarry, Inc., located in Clifton, Tennessee, to Wayne County Sheriff officers on charges of tax evasion and theft. Bond was set at $3,000.

On August 9, 2012, Tinin was indicted by the Wayne County Grand Jury on one Class E felony count of severance tax evasion in violation of Tenn. Code Ann. Section 67-1-1440(d) and one Class C felony count of Theft of Property over $10,000 in violation of Tenn. Code Ann. Section 39-14-103. The indictments charge Tinin with impeding the collection of tax due the State totaling $24,112.66 during the period February 2008 through December 2009.

"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 investigation, underscores the department's ongoing efforts to enforce Tennessee's tax laws."

If convicted, Tinin could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each count of attempted tax evasion and a maximum of six years in the state penitentiary and fined up to $10,000 for theft of property.

This case was pursued criminally by the department in cooperation with District Attorney General Mike Bottoms' office. 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, over $2.0 billion of local sales and business taxes were collected by the department for local governments during the 2012 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 www.TN.gov/revenue.

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