Ronald St. Clair, a certified public accountant in Fort Myers, was sentenced to 18 months in prison for hiding assets from the IRS to avoid paying more than $2.2 million in income taxes, and he must pay $2,343,615.01 in restitution, the U.S. Attorney’s Office for the Middle District of Florida announced Oct. 26. St. Clair had pleaded guilty to one count of tax evasion.
The debts built up over tax years 2011 through 2017. In 2020, after the IRS said it intended to levy his assets, the office’s plea announcement says, St. Clair sold real property he owned and moved the proceeds into a bank account in a third party’s name. He then used the money for personal and business purposes and did not disclose it while he was asking the IRS for a payment plan.
A levy is the IRS’s legal authority to seize property to collect a debt, so a notice that one is coming is the point where many people with back taxes decide what to do next. The IRS has long said that people who owe but cannot pay in full have options, including payment plans and, for some, an offer in compromise. Hiding money while negotiating was the conduct prosecutors pursued here.
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How did St. Clair hide the money?
The government presented evidence at sentencing that St. Clair spent years concealing income and assets by keeping money in bank accounts held in the names of other people. He also placed real estate in the names of businesses that were not in his own name, and layered business entities to hide his control of the funds.
The release does not name the people or businesses whose names were used, or the banks.
Laid out in order, the sequence in the release is short. St. Clair owed back taxes, the IRS told him it planned to levy his assets, he sold real property in 2020 and sent the proceeds to an account in someone else’s name, and he then asked the IRS for a payment plan without disclosing that money. The release lists the nondisclosure during the payment-plan request among his conduct.
What did the plea in April say about the penalty?
St. Clair pleaded guilty on April 9, 2026, about six and a half months before the sentence. The office said at the time that the charge carried a maximum of five years in prison, plus restitution and monetary penalties, and that a federal judge would decide the sentence under the U.S. Sentencing Guidelines and other statutory factors.
The 18 months he received is well under that ceiling, and the restitution figure of $2,343,615.01 is higher than the more than $2.2 million in taxes he was accused of evading.
Who announced the sentence?
Assistant Attorney General Colin M. McDonald of the National Fraud Enforcement Division and U.S. Attorney Gregory W. Kehoe announced the sentence. Charles Miller, the acting special agent in charge of IRS Criminal Investigation’s Florida field office, said people who try to evade paying taxes through deceptive financial practices can expect to be investigated and held accountable.
Miller added that IRS Criminal Investigation is committed to identifying criminal tax violations and to protecting confidence in the tax system. IRS Criminal Investigation investigated the case. Assistant Deputy Chief Marissa R. Brodney of the Fraud Division’s Tax Section, Trial Attorney Aaron I. Henricks of the Criminal Division and Assistant U.S. Attorney Jesus M. Casas handled the prosecution.
What can people who owe the IRS do instead?
The IRS says people who have a filing requirement and a balance due should still file by the deadline, pay what they can, and consider a payment plan for the rest. It describes an online payment agreement for people who owe under a set threshold, installment agreements for others, and a delay in collection when the IRS finds a taxpayer cannot pay.
The page notes that borrowing to pay a balance can cost less than the interest and penalties the IRS must charge by law. It also points to the offer in compromise, which lets certain taxpayers settle for less than they owe, and a pre-qualifier tool to check eligibility. That guidance dates from 2019, so thresholds and fees can differ now, and IRS.gov carries the current terms. The line the St. Clair case draws is plain: a debt can be negotiated, and hiding the assets behind it is what led to prison.
What does the CPA label tell a client?
The release does not say he prepared returns for others, and it describes only his own tax debts. For anyone hiring an accountant, the IRS says it points people to state boards and bar associations to confirm that CPAs and attorneys are in good standing.
The case came out of the Justice Department’s National Fraud Enforcement Division, and a trial attorney and a deputy chief from its Tax Section worked it alongside the Fort Myers prosecutor. The tax years at issue, 2011 through 2017, run through 2017, nine years before the sentence.
Owe the IRS or a collector and keeping track of every letter?
St. Clair’s case began with a tax debt and an IRS warning that it planned to levy, and it ended on what he did not disclose while asking for a payment plan. A reader with back taxes or other debts faces the same pile of letters, calls and dates, and a missed one is costly.
The Bank Account & Debt Protection Kit is 75 pages built around collectors, and it includes a debt inventory, call log and deadline tracker. It also has the steps to make a collector prove a debt and the 2-month bank protection rule for Social Security. It is not an IRS guide, so use the IRS routes above for payment plans.
Get the debt inventory, call log and deadline tracker for collection letters →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
