Presque Isle attorney
sentenced for nonpayment of taxes
By Kathy McCarty
Staff Writer
PRESQUE ISLE — A local attorney has been sentenced to serve 10 days in jail for nonpayment of taxes.
“Alan Harding, 58, of Presque Isle, was convicted following his ‘no contest’ plea on all counts in a 12-count complaint charging failure to make and file Maine income tax returns and failure to pay Maine income tax for tax years 2004 through 2009,” said Attorney General William J. Schneider.
Harding, represented by Portland Attorney Walter McKee, appeared before Justice Donald Marden on Friday, Sept. 30, in Kennebec Superior Court. Harding could have been sentenced to a longer period of confinement but the sentence was reduced.
“Justice Donald Marden sentenced Harding, an attorney, to 120 days, with all but 10 days suspended and one year of administrative release, in Superior Court in Augusta. Harding had paid the restitution of back taxes and interest in the amount of $119,412 earlier this year — approximately five months after being criminally charged,” said Schneider.
Harding had been subject to numerous administrative efforts by Maine Revenue Services to obtain his compliance with the tax laws.
“He failed to file his Maine income tax returns for 2001 and 2003 — years that were not included in the charges because they were beyond the criminal statute of limitations,” Schneider said.
Several attempts were made to get Harding to pay his taxes prior to charges being brought over a year ago.
“Before being considered for criminal prosecution, the civil enforcement division of MRS had served Harding with six notices in an effort to get him to file his returns and pay his taxes. Harding failed to respond to any of these notices. Harding also failed to file and pay his federal taxes for most of the same years, only recently paying approximately $360,000 to the federal government for federal taxes owed,” said the attorney general.
For the years Harding could be criminally charged — 2004 through 2009 — his approximated earnings were between $150,000 to $225,000 per year, noted Schneider.
“Harding also owned two homes and multiple vehicles and managed a lucrative private law practice,” continued Schneider.
“All Maine taxpayers bear the responsibility for paying their fair share under state tax laws,” said Schneider. “We are in difficult economic times and many people are struggling simply to pay their bills. No one is above the law, especially attorneys practicing before our state courts.”
Marden took Harding’s position into account, indicating during proceedings that he had to hold Harding to a higher standard, given his position as a lawyer.
Harding will serve his jail time in Aroostook County Jail starting Tuesday, Dec. 27. Harding is also scheduled to appear in Supreme Judicial Court in Bangor on Nov. 2 and 3 for hearings to determine if he should be further disciplined as an attorney — ranging from a small fine to revocation of his license to practice law.
Schneider said the case was a combined investigative effort.
“This case was investigated by the Maine Revenue Service’s Criminal Investigation Unit. Assistant Attorney General Gregg D. Bernstein handled this matter for my office’s Financial Crimes and Civil Rights Division,” said Schneider.
