Billings construction company owner admits to tax evasion

BILLINGS - A Billings construction company owner accused of not paying federal income tax on his business and directing his bookkeeper to improperly categorize personal expenses as business expenses admitted to a tax crime today, U.S. Attorney Jesse Laslovich said.

The defendant, Clay Wayland Buckmiller, 60, appeared for arraignment on and pleaded guilty to an information charging him with tax evasion. Buckmiller faces a maximum of five years in prison, a $250,000 fine and three years of supervised release.

U.S. Magistrate Judge Timothy J. Cavan presided. A sentencing date will be set before U.S. District Judge Susan P. Watters. The court will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors. Buckmiller was released pending further proceedings.

The government alleged in court documents that Buckmiller owns and runs a company he started in 2000 called Moonlight Construction. Buckmiller earned money through the company but has not filed taxes since 2009 for the 2007 tax year. Buckmiller knew of the requirement to file taxes. The IRS repeatedly notified him of his overdue taxes, including a notice he received in 2018 that he owed more than $88,000 in unpaid taxes-the balance of which the IRS has since written off because expired collection statutes.

In 2020, Moonlight earned taxable income, and Buckmiller's bookkeeper notified him that he would be required to pay federal income tax. Buckmiller willfully made affirmative attempts during and after 2020 to evade paying taxes for that year:

• Buckmiller deposited customer checks into Moonlight's bank account, but immediately withdrew large sums of cash, which he stored in a safe in his residence. Despite requests by his bookkeeper, Buckmiller refused to provide information about the source and use of these funds.
• Buckmiller instructed the bookkeeper to improperly categorize the withdrawals as business expenses, when in fact they were personal.
• Buckmiller deleted emails containing business-related invoices and instructed his bookkeeper to improperly categorize personal expenses as business expenses.
• Buckmiller lied to the bookkeeper by stating that the deposits he withdrew as cash were used to pay business vendors, when in reality, he used the money on personal expenses, including to buy a house in his girlfriend's name.

The U.S. Attorney's Office is prosecuting the case. The IRS conducted the investigation.

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