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Special Investigations News Release

For Immediate Release: Feb. 16, 2012

Hendersonville Businessman Surrenders on Sales Tax Evasion and Theft Charges

J. TuneNashville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and surrender of John C. Tune, age 44, of Nashville, Tennessee on tax evasion and theft charges. On February 15, 2012, Tune surrendered to authorities of the Sumner County Sheriff's Department.

On February 10, 2012, John C. Tune was indicted by the Sumner County Grand Jury on 32 Class E felony counts for his alleged failure to file sales tax returns in violation of Tenn. Code Ann. Section 67-1-1440(d) covering the periods November 2006 through June 2009. The indictments charge Tune with depriving the state of lawful revenue by failing to file sales tax returns totaling $132,948.70 on behalf of Ace, LLC, also known as Jersey Mike's Subs in Hendersonville, Tennessee. Tune was also charged with one Class B Felony count of theft of property over $60,000 in violation of Tenn. Code Ann. Section 39-14-103.

"Tennessee's tax structure depends on taxpayers voluntarily complying with the laws," said Revenue Commissioner Richard H. Roberts. "Taxpayer's 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, John C. Tune 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 sentenced to a maximum of twelve years in the state penitentiary and fined up to $25,000 for theft of property.

Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with District Attorney General Ray Whitley's 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, $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 www.TN.gov/revenue.

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