Press Releases
DOCTOR AND SON SENTENCED FOR CONSPIRACY TO EVADE FEDERAL INCOME TAXES; DOCTOR ALSO SENTENCED FOR FEDERAL INCOME TAX EVASION
March 3, 2008
FOR IMMEDIATE RELEASE
U.S. Attorney Dunn Lampton, and Michael J. DePalma, Special Agent in Charge of the
Internal Revenue Service-Criminal Investigation, New Orleans Field Office, announced that Dr. Billy
Ray Shows of Newton, Mississippi, and Billy Ray Shows, II of Jackson, Mississippi, were
sentenced in U.S. District Court today for conspiring to evade federal income taxes. Dr. Billy Ray
Shows was also sentenced on three counts of attempted tax evasion, in violation of 26 U.S.C. §7201,
for the years 1999, 2000, 2001.
Dr. Billy Ray Shows was ordered to serve 27 months in federal prison followed by a threeyear
term of supervised release. He was also ordered to pay a $50,000 fine. Billy Ray Shows II was
sentenced to serve 24 months in federal prison, followed by a three-year term of supervised release.
In addition, the two defendants must jointly pay $9,946.31 for costs of prosecution.
Dr. Billy Ray Shows and Billy Ray Shows II were indicted by a federal grand jury on August
9, 2005. Both defendants were charged with conspiracy to impede and obstruct the lawful
functioning of the IRS in assessing and collecting federal income taxes from 1999 to 2001, in
violation of 18 U.S.C. § 371. In addition, Dr. Billy Ray Shows was indicted for attempting to evade
and defeat federal income tax due and owing, in violation of 26 U.S.C. § 7201, for the years 1999,
2000, and 2001.
Evidence at trial showed that Dr. Billy Ray Shows practiced medicine in Newton, Mississippi,
at Shows Medical Clinic, and at various emergency rooms throughout the state. Billy Ray Shows II
is the son of Dr. Billy Ray Shows, and was the alleged owner of the building in which Shows
Medical Clinic was located. The Shows established a sham business which was used to divert and
conceal the income of Dr. Billy Ray Shows and to reduce the taxable income of Billy Ray Shows II.
This was accomplished by Dr. Billy Ray Shows diverting income to his son and claiming such
income as “rental payments,” which Dr. Billy Ray Shows then would record as rental business
expenses on his books and records. Billy Ray Shows II in return used the income he received from
Dr. Billy Ray Shows to purchase assets and invest in businesses that were not in Dr. Billy Ray
Shows’ name but were controlled by him. At trial, it was also revealed that some “rental” payments
were actually used to purchase a ski boat. Further, Billy Ray Shows II actually diverted some of this
money in the form of “rental payments” back to Dr. Billy Ray Shows for his personal use. This
money was paid back to Dr. Shows in the form of checks written to him and checks made payable to “Cash” which were deposited into Dr. Shows’s personal checking account. When Dr. Billy Ray
Shows and Billy Ray Shows II were confronted by the IRS Special Agents investigating the matter,
the defendants made false statements and representations to the agents in order to disguise Dr. Billy
Ray Show’s income and conceal his interest in certain property and businesses.
On December 12, 2007, a federal jury found Dr. Billy Ray Shows and Billy Ray Shows II
guilty of conspiracy to impede and obstruct the lawful functioning of the IRS in assessing and
collecting federal income taxes, in violation of 18 U.S.C. § 371, pursuant to Count 1 of the
indictment. The jury also found Dr. Billy Ray Shows guilty of federal income tax evasion for the
years 1999, 2000, and 2001, in violation of 26 U.S.C. § 7201, pursuant to Counts 2-4 of the
indictment. Chief U.S. District Judge Henry T. Wingate presided over the trial and imposed today’s
sentence.
U.S. Attorney Lampton commended the investigative efforts of the Special Agents and
Revenue Agents of the Internal Revenue Service, Criminal Investigations. The case was prosecuted
by Assistant United States Attorneys Harold Brittain, Mike Hurst and Angela Givens.
