Source: United States Department of Justice News
CONTACT: Barbara Burns
PHONE: (716) 843-5817
FAX #: (716) 551-3051
BUFFALO, N.Y. – U.S. Attorney Trini E. Ross announced today that Dennis Daniels, 73, of Romulus, NY, who was convicted of mail fraud and willful failure to file an income tax return, was sentenced to serve two years’ probation, and pay restitution, including $22,440 to the U.S. Coast Guard and students, and $115,757 to the Internal Revenue Service, by U.S. District Judge John L. Sinatra, Jr.
Assistant U.S. Attorneys Aaron J. Mango and David J. Rudroff, who handled the case, stated that Daniels owned and operated Sea Tech Marine Training, which offered U.S. Coast Guard approved training courses to include operator uninspected passenger vessel (OUPV), one-hundred-ton masters license (Masters), assistance towing endorsement and auxiliary sail endorsement. Daniels also owned and operated Sea Test, a business that offered drug testing programs for United States Coast Guard license holders. Between 2014 and 2017, Daniels received gross income totaling approximately $665,327 but failed to file income tax returns with the Internal Revenue Service for those years. The tax owed on the unreported income was approximately $115,757.
In addition, in January and February 2019, Daniels taught 23 students the U.S. Coast Guard (USCG) approved OUPV course with a Masters upgrade. The course should have included 80 hours of classroom instruction time, however, Daniels only provided 51 hours of classroom instruction. In addition, Daniels provided the students with the answers to certain examination questions and instructed students to provide false information regarding prior sea service.
The sentencing is the result of an investigation by the U.S. Coast Guard Investigative Service, under the direction of Neal Marzloff, Special Agent-in-Charge, Central Region; the United States Postal Inspection Service, under the direction of Inspector-in-Charge Ketty Larco-Ward of the Boston Division; and the Internal Revenue Service, Criminal Investigation Division, under the direction of Thomas Fattorusso, Special Agent-in-Charge, New York Field Office.
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