Jacksonville Man Pleads Guilty to Federal Fraud and Tax Crimes

PORTLAND, Ore.- A Jacksonville, Oregon, man pleaded guilty today to tax evasion, not paying employment taxes, bank fraud, wire fraud, and aggravated identity theft, announced U.S. Attorney Scott E. Bradford for the District of Oregon.

Joel Matthew Caswell, 31, pleaded guilty to a Superseding Information charging three counts of tax evasion, three counts of willful failure to pay over employment taxes, one count of bank fraud, one count of wire fraud, and one count of aggravated identity theft.

According to documents and statements made in court, Caswell has ownership and managing interests in multiple logging and construction businesses that collectively employed approximately 40 employees. He was the trustee and a beneficiary of the Caswell Family Trust. From 2018 through 2022, Caswell withheld but failed to pay over trust fund taxes for multiple businesses. In 2019, these unpaid payroll taxes resulted in the Internal Revenue Service ("IRS") assessing the Trust Fund Recovery Penalty. To evade the IRS's ability to collect what was owed, Caswell directed customers to write checks to other companies or him personally, moved business funds, and lied to IRS collection officers.

Separately, between 2022 and 2024, Caswell executed multiple fraud schemes in Oregon that involved submitting fabricated financial records to a bank, a private lender, and the Small Business Administration ("SBA") to secure loans. Additionally, Caswell used the name, Social Security number, and date of birth of Adult Victim 1 to obtain a residential mortgage.

As part of the plea agreement, Caswell has agreed to pay $1,198,799.83 in restitution to the IRS.

He faces a maximum sentence of 30 years in prison, a $1,000,000 fine, and five years of supervised release. He will be sentenced on October 9, 2026, before a U.S. district court judge.

This case is the result of an investigation by IRS Criminal Investigation, the Federal Bureau of Investigation, and the Bureau of Land Management.

Assistant U.S. Attorney John C. Brassell of the District of Oregon and Trial Attorney J. Parker Gochenour of the Criminal Division's Tax Section are prosecuting the case.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division. The core mission of the Fraud Division is to zealously investigate and prosecute those who steal or fraudulently misuse taxpayer dollars. Department of Justice efforts to combat fraud support President Trump's Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.