Former Branson resident sentenced for tax evasion

A former Branson resident has been sentenced to eight months in prison for more than two decades of tax evasion.
 
Prosecutors had charged James Caler, 60, of Tempe, Ariz., and formerly of Branson, with tax evasion for income earned in 2008. In a December 2010 guilty plea, Caler admitted he and his wife, Nancy Caler, had not filed federal income tax returns since the late 1980s, according to a news release from the St. Louis field office of Internal Revenue Service-Criminal Investigation.
 
James Caler also has been ordered to pay $84,683 in restitution to the IRS and a $100 special assessment fee. After being released from prison, Caler will be subject to supervised release for three years.
 
To hide their income from the IRS, Caler used the pseudonyms James Adams or J.D. Adams, and Nancy Caler used the fictitious names Marilyn Adams and Marilyn Akers. Using the aliases, the couple obtained fictitious driver's licenses from Missouri and Arkansas and opened bank accounts at Bank of America and U.S. Bank, according to the release.
 
While working for Arizona-based UBuildit between 2006 and 2009, the company issued the Calers’ paychecks to limited liability corporations created by the couple. The paychecks were deposited into bank accounts in the names of James and Marilyn Adams. James Caler also instructed UBuildit to issue IRS forms to the LLCs, hiding his earned income from the federal body, according to the sentencing.
 
From 2005 to 2009, Caler also earned income from construction projects, real estate and the sale of gold coins. For those tax years, Caler owes $84,683 in unpaid federal income taxes, the release said.
 
In 2006, Caler submitted an IRS form to UBuildit, claiming exemption from federal withholding taxes. Because of the fraudulent form, UBuildit did not withhold taxes from Caler's pay.
 
The case was prosecuted by Supervisory Assistant U.S. Attorney Michael Oliver and was investigated by IRS-Criminal Investigation and the FBI.