On March 4, 2021, in the Northern District of Georgia, Dauda Saibu was sentenced for bribery of an Internal Revenue Service (IRS) revenue agent. On February 28, 2020, Saibu was charged and subsequently waived prosecution by indictment.

According to the court documents, on October 11, 2019, Saibu met with a revenue agent to discuss his 2014 tax return. At the end of that meeting, Saibu attempted to give the revenue agent a cash bribe. The revenue agent properly reported the bribe offer and agreed to work with Federal law enforcement authorities.

On October 22, 2019, Saibu had two meetings with the revenue agent to discuss the results of the IRS's audit. During these meetings, Saibu proposed that if the revenue agent reduced his tax liability to 20% of the actual amount owed, Saibu would pay the revenue agent a $10,000 cash bribe. To memorialize the offer, Saibu wrote: (a) "$10,000" on a piece of paper and gave it to the revenue agent; and (b) "20% of the total amount I owed $187,000" on another piece of paper. After a brief negotiation, Saibu offered to pay the revenue agent an additional $5,000, for a total of $15,000.

On October 23, 2019, Saibu met with the revenue agent and paid the revenue agent $10,000 in cash in exchange for reducing the amount he owed in back taxes from approximately $187,000 to $47,485.33. Saibu also confirmed that he would pay the revenue agent an additional $5,000 at a later date.

Saibu was sentenced to four months' imprisonment and three years' supervised release, fined $10,000, and assessed a penalty of $100.

Source:  The facts in this case narrative come from the following publicly available documents: N.D. Ga., Crim. Information filed Feb. 28, 2020, and N.D. Ga., Judg., March 4, 2021.