BILLINGS — A local construction company owner admitted to committing tax evasion after being accused of avoiding federal income taxes on his business and misclassifying personal expenses as business-related, according to U.S. Attorney Jesse Laslovich.
Clay Wayland Buckmiller, 60, owner of Moonlight Construction, entered a guilty plea to a charge of tax evasion during his arraignment. He faces up to five years in prison, a $250,000 fine, and three years of supervised release.
U.S. Magistrate Judge Timothy J. Cavan presided over the arraignment, and sentencing will be scheduled before U.S. District Judge Susan P. Watters. Buckmiller remains released pending further court proceedings. The sentence will be determined after weighing the U.S. Sentencing Guidelines and other statutory considerations.
Court records allege that Buckmiller, who founded Moonlight Construction in 2000, failed to file income taxes since 2009 (for the 2007 tax year), despite being aware of his obligations. Repeated notifications from the IRS, including a 2018 notice stating he owed over $88,000 in unpaid taxes, were ignored. The IRS ultimately wrote off the amount due to expired collection statutes.
In 2020, Moonlight Construction earned taxable income, and Buckmiller’s bookkeeper warned him of his obligation to pay taxes. Prosecutors detailed several deliberate actions taken by Buckmiller to evade taxes:
- He deposited customer payments into the company’s bank account but quickly withdrew large amounts in cash, storing the money in a home safe.
- Despite requests, he refused to disclose the source or use of these funds.
- Buckmiller directed the bookkeeper to falsely categorize personal expenses and cash withdrawals as business expenses.
- He deleted emails related to business transactions and lied about the use of funds, claiming they were for vendor payments. In reality, he used the money for personal purposes, including purchasing a house in his girlfriend's name.
The case was prosecuted by the U.S. Attorney’s Office, following an investigation by the IRS.