A North Salt Lake dentist was sentenced to six months of home detention and three years' probation for filing a false business income tax return.
Dale Hibbert, 42, pleaded guilty in April to filing a false U.S. Return of Partnership Income for the year 2000 for his company, Dental Works. Hibbert admitted he deducted $130,000 in fictitious expenses for consulting services paid to a Nevada corporation, Dental Consultants Inc., which had been established by Hibbert specifically to receive money for the fictitious consulting services.
Hibbert also formed two Nevada corporations through a man in Oregon, who then established three corporations in the West Indies. The government said that Hibbert and the man agreed that the Nevada corporations would submit invoices to Hibbert's legitimate corporations for fictitious consulting and other services. The legitimate corporations would then send money to the Nevada corporations and deduct the expenses from their tax returns. The government said Hibbert's false tax deductions totaled about $720,000.
In addition to the probation and home confinement, Hibbert has agreed to pay a $20,000 fine. The home confinement was agreed upon partly based on Hibbert's cooperation with the prosecution against the scheme's promoter.