PHILADELPHIA – First Assistant United States Attorney Jennifer Arbittier Williams announced that Dr. James E. Moylan, 57, a Philadelphia chiropractor and the former Chair of the Philadelphia Zoning Board of Adjustments, was sentenced to 15 months’ imprisonment, three years’ supervised release, $52,898 restitution to the International Brotherhood of Electrical Workers (IBEW) Union Local 98, and $77,885 restitution (plus penalties and interest) to the IRS by United States District Court Judge Jeffrey L. Schmehl for stealing civic funds and filing false federal income tax returns.
The defendant was charged by Indictment in January 2019 with 17 counts of wire fraud and four counts of filing false federal income tax returns. In October 2019, Moylan pleaded guilty to all charges, admitting that he defrauded both Local 98 and a related entity – 298, Inc., a non-profit organization – of more than $50,000 in funds which he claimed he would use for community support and education, but which he actually used to pay his personal mortgage and business expenses. Moylan also filed false federal income tax returns for the years 2012 through 2015, in which he underreported more than $200,000 in income and claimed false business expenses.
“Moylan knew what his responsibilities were as a public official and as a taxpayer, and he ignored them for his own personal benefit,” said First Assistant U.S. Attorney Williams. “In doing so, he cheated a non-profit organization meant to benefit the entire community, and he cheated all taxpayers by lying to the IRS. This office and our partners will continue aggressively investigating and prosecuting fraudsters who choose to line their pockets rather than operate honestly.”
“Mr. Moylan’s failure to pay his fair share of taxes is a slap in the face to honest and law-abiding citizens who do not shirk their tax obligations,” said IRS Criminal Investigation Special Agent in Charge Guy Ficco. “The sentence he received today underscores our relentless pursuit of those who would attempt to defraud America's tax system.”
The case was investigated by the Federal Bureau of Investigation and the Internal Revenue Service, and is being prosecuted by Assistant United States Attorneys Paul L. Gray, Frank R. Costello, and Bea Witzleben.
Description: The fiscal year of the data file obtained from the AOUSC
Format: YYYY
Description: The code of the federal judicial circuit where the case was located
Format: A2
Description: The code of the federal judicial district where the case was located
Format: A2
Description: The code of the district office where the case was located
Format: A2
Description: Docket number assigned by the district to the case
Format: A7
Description: A unique number assigned to each defendant in a case which cannot be modified by the court
Format: A3
Description: A unique number assigned to each defendant in a case which can be modified by the court
Format: A3
Description: A sequential number indicating whether a case is an original proceeding or a reopen
Format: N5
Description: Case type associated with the current defendant record
Format: A2
Description: A concatenation of district, office, docket number, case type, defendant number, and reopen sequence number
Format: A18
Description: A concatenation of district, office, docket number, case type, and reopen sequence number
Format: A15
Description: The status of the defendant as assigned by the AOUSC
Format: A2
Description: A code indicating the fugitive status of a defendant
Format: A1
Description: The date upon which a defendant became a fugitive
Format: YYYYMMDD
Description: The date upon which a fugitive defendant was taken into custody
Format: YYYYMMDD
Description: The date when a case was first docketed in the district court
Format: YYYYMMDD
Description: The date upon which proceedings in a case commenced on charges pending in the district court where the defendant appeared, or the date of the defendant’s felony-waiver of indictment
Format: YYYYMMDD
Description: A code used to identify the nature of the proceeding
Format: N2
Description: The date when a defendant first appeared before a judicial officer in the district court where a charge was pending
Format: YYYYMMDD
Description: A code indicating the event by which a defendant appeared before a judicial officer in the district court where a charge was pending
Format: A2
Description: A code indicating the type of legal counsel assigned to a defendant
Format: N2
Description: The title and section of the U.S. Code applicable to the offense committed which carried the highest severity
Format: A20
Description: A code indicating the level of offense associated with FTITLE1
Format: N2
Description: The four digit AO offense code associated with FTITLE1
Format: A4
Description: The four digit D2 offense code associated with FTITLE1
Format: A4
Description: A code indicating the severity associated with FTITLE1
Format: A3
Description: The title and section of the U.S. Code applicable to the offense committed which carried the second highest severity
Format: A20
Description: A code indicating the level of offense associated with FTITLE2
Format: N2
Description: The four digit AO offense code associated with FTITLE2
Format: A4
Description: The four digit D2 offense code associated with FTITLE2
Format: A4
Description: A code indicating the severity associated with FTITLE2
Format: A3
Description: The FIPS code used to indicate the county or parish where an offense was committed
Format: A5
Description: The date of the last action taken on the record
Format: YYYYMMDD
Description: The date upon which judicial proceedings before the court concluded
Format: YYYYMMDD
Description: The date upon which the final sentence is recorded on the docket
Format: YYYYMMDD
Description: The date upon which the case was closed
Format: YYYYMMDD
Description: The total fine imposed at sentencing for all offenses of which the defendant was convicted and a fine was imposed
Format: N8
Description: A count of defendants filed including inter-district transfers
Format: N1
Description: A count of defendants filed excluding inter-district transfers
Format: N1
Description: A count of original proceedings commenced
Format: N1
Description: A count of defendants filed whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1
Description: A count of defendants terminated including interdistrict transfers
Format: N1
Description: A count of defendants terminated excluding interdistrict transfers
Format: N1
Description: A count of original proceedings terminated
Format: N1
Description: A count of defendants terminated whose proceedings commenced by reopen, remand, appeal, or retrial
Format: N1
Description: A count of defendants pending as of the last day of the period including long term fugitives
Format: N1
Description: A count of defendants pending as of the last day of the period excluding long term fugitives
Format: N1
Description: The source from which the data were loaded into the AOUSC’s NewSTATS database
Format: A10
Description: A sequential number indicating the iteration of the defendant record
Format: N2
Description: The date the record was loaded into the AOUSC’s NewSTATS database
Format: YYYYMMDD
Description: Statistical year ID label on data file obtained from the AOUSC which represents termination year