Supervisor may escape paying back taxes

Over the years patience has proven a virtue for Buckingham County Supervisor Joe N. Chambers Jr.

Numerous lawsuits against him for business debts have come and gone — sometimes dismissed after years and at other times settled at the last minute.

Some small-claim lawsuits originated in the 1970s and records of them apparently no longer exist. One current lawsuit, for more than $300,000 over alleged timber theft, has languished in the court system for three years.

Chambers’ most recent, and serious, legal trouble also has been delayed. Last month, a grand jury indicted the 61-year-old timber company owner and minister on timber theft charges, but the Buckingham County Circuit Court judge

recused himself, meaning the case will remain on pause until a substitute is assigned, according to Malcolm Booker, the court clerk.

There is no new hearing date scheduled, according to court records.

The longtime supervisor, however, might be nearing a victory over the IRS.

If the federal agency fails to take action by November, Chambers will avoid paying upward of $70,000 in federal back taxes.

Chambers, who did not return a phone message seeking comment, has three debts from the 1993 through 1996 tax years. The largest chunks (totaling more than $68,500) come from 1995 and ’96. Those back taxes were assessed in October 1999, and in November the 10-year statute of limitations will have run its course. Unless the IRS takes action on a tax lien of $59,544, the debt will be released on Nov. 3; the federal agency has until Nov. 17 to act on a $9,019 tax lien.

The liens are held against property owned by Chambers.

Chambers also has another outstanding federal tax debt of $6,010 but it appears no lien has been issued on it.

On top of the federal taxes, the supervisor also owes $21,863 in state back taxes.

Thomas White, a University of Virginia law professor, said it is no surprise that the IRS might fail to recover an old tax debt.

“The IRS doesn’t have a real good track record on collecting delinquent tax accounts,” he said, pointing out that the federal agency focuses more on recent cases and less on older ones.

The IRS has some options, including issuing a levy, which allows the agency to legally seize property to satisfy tax debts. The agency also can file to extend the lien.

Chambers could settle the tax debt by paying it or by securing a bond guaranteeing payment.

Or, he could simply wait it out to see if the IRS fails to take action.

Jim Dupree, an IRS spokesman, said he cannot talk about specific cases related to tax debt. But, concerning the statute of limitations, he said: “Generally when those dates get close we try to get those dates extended.”

Along with his federal woes, Chambers also has had problems paying local taxes on property he owns. He is currently on a payment plan with the county.

Christy Christian, Buckingham treasurer, said in a recent e-mail that Chambers “continues to make payments on his outstanding real estate monthly.”

Along with his tax woes, Chambers eventually will have his day in court over the criminal timber theft charges.

If found guilty, he could face 20 years in prison and be forced to pay several thousand dollars in restitution.

The indictment stems from a Sept. 24, 2007, incident in which Chambers is alleged to have illegally harvested about 5 acres of timber on property along Route 601 in Buckingham.

Chambers is the president of the Joe Chambers Logging Co., which he has owned since 1970.

He apparently had permission to harvest timber on property that abuts the land in question, which is owned by Richard Morrison. Morrison claims Chambers did not have permission to take timber from his land.

The current case is similar to the civil suit filed against Chambers three years ago.

In April 2006, Charlottesville resident H.D. Bruns II filed a $315,000 lawsuit claiming that Chambers cut timber on the plaintiff’s 49 acres. That case remains active, but no new hearing dates have been scheduled.