Charles W. "Chuck" Akerlow, the two-term leader of the Utah Republican Party earlier this decade, has been indicted by a federal grand jury on charges of conspiracy and tax evasion - crimes that the jurors allege occurred while he was GOP chief.

Akerlow, a multimillionaire and a boy-wonder land developer, served as party head from 1981 to 1985. He was an elector in the 1988 election, casting one of five Utah votes in the Electoral College for President Bush.He was involved in the business failures of the Governor's Plaza Condominiums and the Salt Palace Holiday Inn Hotel, both on South Temple.

In January 1987, Akerlow filed for personal bankruptcy.

This past June, he suddenly ended an attempted political comeback by withdrawing his candidacy for another term as chairman of the Utah Republican Party. He cited an unexpected business opportunity as the reason for stepping out of the race.

The felony indictment accuses Akerlow and Richard J. Anderson of conspiracy and six counts of tax evasion. Federal sources say Anderson is a Farmington resident. Neither Akerlow nor his attorney, Loren Weiss, were available for comment.

The indictment says that from about August 1983 to at least Oct. 20, 1988, Akerlow, Anderson and others conspired to impede the Internal Revenue Service by defeating collection of federal excise tax.

It says Akerlow was chairman of the board of directors of Pacific Western Resources and Pacific Western Industries. Anderson, who was a certified public accountant, was president of the companies until Oct. 1, 1984, it adds.

Pacific Western Resources operated convenience store gas stations and truck stops where diesel fuel was sold, between January 1983 and June 1, 1984, it says. That firm became a subsidiary of Pacific Western Industries around April 1983. Pacific Western Industries continued the marketing activities from June 1, 1984, into 1985, it says.

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The indictment says the two companies failed to file timely quarterly federal excise tax returns in 1983-84. It says Akerlow and Anderson "prevented PWR and PWI from paying their respective federal excise tax liabilities, taking approximately $800,000 for diesel fuel sold. . . . " They "lied and caused others to lie to IRS agents" about excise tax, it says.

Counts two through five accuses the defendants of trying to evade excise tax on fuel sold by Pacific Western Resources for particular quarters. The two remaining counts relate to Pacific Western Industries.

The indictment says Akerlow and Anderson failed to pay the IRS "by withdrawing funds from PWR which could have been used to pay said federal excise taxes, and paying creditors instead of the government."

The U.S. attorney's office said the first count carries a maximum sentence of five years in prison and a fine of $250,000, while the other counts have maximum sentences of five years and $100,000 fine apiece, upon conviction.

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