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Special Investigations News Release

For Immediate Release: Sept. 17, 2012

Former Warren County Kubota General Manager Arrested for
Sales Tax Evasion and Theft

Nashville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to today's arrest of the former general manager of Warren County Kubota on charges of sales tax evasion and theft. Irvie W. Loudermilk, Jr., age 55, was arrested this morning by Special Agents of the Tennessee Department of Revenue.

On September 14, 2012, Irvie Loudermilk was indicted by a Warren County Grand Jury on multiple Class E felony counts of sales tax evasion in violation of Tenn. Code Ann. Section 67-1-1440(g) 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 Irvie W. Loudermilk, Jr. with willfully attempting to evade or defeat sales tax totaling $18,120.77 during the period February 2011 through September 2011. Loudermilk was the general manager of Warren County Kubota during the period. On September 7, 2012, Loudermilk surrendered to Rutherford County Sheriff officials on similar charges relating to the Kubota store located in Murfreesboro, Tennessee.

"Tennessee's tax structure depends on taxpayers voluntarily complying with the laws," said Revenue Commissioner Richard H. Roberts. "Taxpayers who collect but intentionally do not remit sales tax, breach the public's trust and violate the criminal laws of the State. This case underscores our commitment to rigorous and fair administration of Tennessee's tax laws."

If convicted, Loudermilk could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each count of attempted sales 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 Lisa Zavagiannis' 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