Skip to Content

Special Investigations News Release

For Immediate Release: Dec. 21, 2012

Mississippi Man Pleads Guilty to Tennessee Sales Tax Fraud Charges

Memphis, Tenn. - The Tennessee Department of Revenue's Special Investigations Section conducted the investigation that led to the guilty plea of Leroy D. Gilliam, age 69, of Southaven, Mississippi. Gilliam was a Southaven car dealer that was involved in the corruption investigation at the Shelby County Clerk's Office.

On December 20, 2012, Gilliam plead guilty to two counts Sales Tax Fraud in violation of Tenn. Code Ann. Section 67-1-1440(d), a Class E felony. Gilliam was placed on judicial diversion by Shelby County Criminal Court Judge Carolyn Wade-Blackett. Gilliam will be under supervised probation for one year and must pay restitution to the Tennessee Department of Revenue in addition to other court costs and community service requirements.

"The Department of Revenue is committed to applying Tennessee's tax laws and policies uniformly to all taxpayers to ensure a level playing field," said Revenue Commissioner Richard H. Roberts. "The department cannot and will not allow people engaged in fraudulent tax activities to have a competitive advantage over honest business people."

Prosecution of this criminal case was pursued by the department in cooperation with District Attorney General Amy P. Weirich. Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with General Weirich. 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 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.

###