Former Knoxville Business Owner Arrested for Theft, Computer Crimes, and Tax Evasion

Tuesday, March 01, 2022 | 04:19pm

KNOXVILLE - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and arrest of Bryan Kevin Partin, of Blue Chips Sports Pub & Grill, formerly located in Knoxville.  Revenue special agents arrested Partin on Tuesday.  Bond was set at $25,000.

On February 24, 2022, the Knox County Grand Jury indicted Partin on one Class A felony count of theft over $250,000, one Class A felony of computer crimes, 46 Class E felony counts of filing false sales tax returns, 46 Class E felony counts of filing false liquor-by-the-drink tax returns, and one Class E felony count of failing to file sales and liquor-by-the-drink tax returns.  The indictments allege Partin underreported taxable sales and failed to remit additional sales tax and liquor-by-the-drink tax collected from customers.

“Investigations, such as this one, should warn retailers that failing to properly remit all the sales tax monies they collect is a crime,” Revenue Commissioner David Gerregano said.  “The taxes collected from customers are property of the state and local governments at all times.  Customers have a right to know that the tax they pay will be remitted to the state and used for public good of all Tennesseans.”

If convicted, Partin could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each Class E felony, and a maximum of 25 years and fined up to $50,000 for each Class A felony.

The Department of Revenue is pursuing this criminal case in cooperation with District Attorney Charme Allen’s office.  Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue.  During the 2021 fiscal year, it collected $18.4 billion in state taxes and fees and more than $3.7 billion in taxes and fees for local governments.  To learn more about the department, visit