On January 16, 2018, in the District of Delaware, Domenico Procope pleaded guilty to attempting to bribe a public official.¹ Procope was initially charged in June 2016 for knowingly and corruptly offering and promising something of value to an employee of the Internal Revenue Service (IRS) with the intent to influence official acts.²

According to the court documents, Procope is a Delaware resident who owns and operates several restaurant establishments in the State. Procope had accumulated a significant business-related and personal income tax liability, which, as of February 2016, had grown to a total of approximately $531,000. Of that amount, Procope's personal liability was approximately $434,000.³

An IRS revenue officer assigned to resolve Procope's tax liabilities issued a Notice of Levy on Procope's retirement account after he failed to provide the requested documentation. As a result, approximately $16,000 was turned over to the IRS from the retirement account. Prompted by the levy on his retirement account, in February 2016, Procope communicated with the IRS revenue officer several times by telephone and in person and offered to pay her a sum of money in exchange for reducing or eliminating his income tax liabilities. Specifically, Procope told the revenue officer he wanted "this to go away," and offered the revenue officer $70,000 to make his tax debt "go away."⁴

During an in-person meeting at Procope's place of business in Bear, Delaware, immediately after the departure of Procope's accountant from the meeting, Procope reiterated that he had $70,000 to resolve his tax debt. Procope proposed he pay $40,000 to the Government and $30,000 in cash for the revenue officer. Procope said the cash payment would be in exchange for a reduction in his IRS tax liabilities and indicated that he expected the revenue officer, in her official capacity, to cause the IRS to issue a letter stating that he had satisfied his personal liability of approximately $434,000.⁵

The following day, Procope gave the revenue officer a check in the amount of $40,000, made payable to the IRS, with the memo of "paid in full" written on the check. Additionally, he gave the revenue officer $30,000 in cash.⁶

Procope's sentencing is scheduled for April 25, 2018.⁷

¹ D. Del. Plea Agr. filed Jan. 16, 2018.
² D. Del. Indict. filed June 7, 2016.
³ D. Del. Crim. Complaint filed May 16, 2016.
⁴ Id.
⁵ Id.
⁶ Id.
⁷ D. Del. Crim. Docket as of Jan. 24, 2018.