A Newton, Miss., doctor has been charged with three counts of tax evasion and one count of conspiring with his son to defraud the federal government.
A federal indictment alleges Dr. Billy Ray Shows hasn't filed income tax returns since 1996 and owes the Internal Revenue Service over $157,000.
Each tax evasion charge carries a maximum penalty of five years in prison and a $100,000 fine. The conspiracy to defraud charge also carries a maximum penalty of five years.
When reached by telephone Wednesday, Shows said he didn't know he had been indicted.
The indictment says Shows was a doctor practicing medicine in various emergency rooms throughout Mississippi and at his office in Newton, known as Shows Medical Clinic.
In a May 2003 interview with IRS agents, the indictment says Dr. Shows stated he had legitimate business expenses in the form of rent paid to his son for the Shows Medical Center building, but the IRS says the expenses were an attempt to disguise and conceal his income by diverting money to his son.