Overton County Man Granted Diversion for Attempted Tax Charges

LIVINGSTON, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Ricky Dale Bowman being granted pretrial diversion on attempted tax charges related to his failure to report the purchase price of his boat at the Overton County Clerk’s Office.  

Pre-trial diversion is an agreement between the prosecution and the accused that suspends prosecution. Upon completion of the terms and conditions of the agreement, the case is dismissed.

On Monday, Judge Shawn Fry accepted the signed order and ordered Bowman to pay restitution of $4,496.50.

“The Department of Revenue strives to promote voluntary compliance of Tennessee’s tax laws by educating taxpayers and pursuing criminal sanctions for accountability of fraudulent actors,” said Revenue Commissioner David Gerregano.

The department pursued this criminal case in cooperation with District Attorney Bryant C. Dunaway’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, as well as the collection of taxes and fees associated with those laws. The Department collects around 87 percent of total state revenue.  During the 2024 fiscal year, it collected nearly $22.2 billion in state taxes and fees and more than $4.7 billion in taxes and fees for local governments.  To learn more about the department, visit www.tn.gov/revenue.

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