SC Department of Revenue
Middleton Arrest





Public Affairs Office                   Phone (803) 898-5464

Danny Brazell, PA Dir.                    Fax (803) 898-5446






March 19, 2003


 North Charleston police officer charged with tax evasion

       South Carolina Department of Revenue investigators today charged a North Charleston police officer with tax evasion.

      Joyce Middleton, 36, a Bowman resident, is being held at the Orangeburg County Detention Center following her arrest on two counts of state tax evasion.

      Middleton is accused of exaggerating the number of exemptions on her W-4 withholding form filed with her employer in 2000 in an attempt to avoid having state income tax withheld from her wages. She also is accused of claiming to be exempt from taxes in 2001 to again avoid paying state income tax. The Department of Revenue estimates Middleton's tax liability is more than $1,500.  She is facing up to 10 years in prison and fines of up to $20,000 if convicted of the charges.

      The North Charleston Police Department assisted the Department of Revenue in the investigation and arrest of Middleton.


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