APOPKA, Fla. — James Fabius King, also known as Douglas Mesadieu, has been sentenced to 12 months of confinement following his conviction for tax evasion. On January 7, 2025, U.S. District Judge Wendy W. Berger sentenced King to six months in federal prison, followed by six months of home incarceration. Additionally, King was ordered to pay $546,479 in restitution, representing the tax losses he caused to the United States government.
The Evasion Scheme
Court documents reveal that King earned $1,758,307 in 2013, resulting in a federal income tax liability of $546,479. Instead of paying the taxes owed, King engaged in a scheme to avoid the seizure of his assets by using nominee businesses to cover personal expenses, including payments for his $151,890 Audi R8 sports car.
King further attempted to evade the tax debt by transferring the titles of his luxury cars — including a Bentley, Aston Martin, and Rolls Royce — into the name of a nominee business. These actions were designed to shield his assets from being seized by the authorities to settle his tax obligations.
IRS Investigation and Prosecution
The investigation into King’s tax evasion was carried out by the Internal Revenue Service – Criminal Investigation (IRS-CI). Ron Loecker, Special Agent in Charge of the IRS-Criminal Investigation Tampa Field Office, commented on the case, saying, “The dishonesty exhibited by the defendant is a clear violation of the laws we all abide by. While we may not always like it, we each have a responsibility to our country and ultimately to each other. We will not ignore attempts to cheat the tax system for personal gain.”
Outcome and Legal Proceedings
King pleaded guilty to tax evasion on June 17, 2024. He was subsequently sentenced in January 2025. Assistant United States Attorney Chauncey A. Bratt prosecuted the case.
As part of his sentence, King must pay $546,479 in restitution, which covers the losses to the United States due to his deliberate tax fraud.
This case underscores the government’s continued efforts to hold individuals accountable for tax fraud and evasion, particularly when high-value assets and luxury items are involved in attempts to conceal income and evade taxes.